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Task Complexity and Leadership Effectiveness in CPA Firms.

James Jiambalvo; Jamie Pratt

Associate Professor of Accounting, University of Washington. 1

The Accounting Review 1982

ABSTRACT: This study examines the leader/subordinate relationship between in-charge auditors and their staff assistants. Path-goal theory is used as a framework to analyze the effect of in-charge leader behavior on staff assistant satisfaction and motivation. The hypothesis is that the effects of leader behavior (i.e., consideration and initiating structure) are contingent upon the assistant's perception of task complexity, This hypothesis is supported by survey research using auditors working for four Big Eight accounting firms. Limitations and areas for future research are also discussed.

DOI
10.2308/tar-4497641
Volume
57 (4)
Pages
734-750
Language
en
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