For the Accounting Profession, Leadership Matters Regarding Ethical Climate Perceptions

39 Pages Posted: 18 Jul 2014

See all articles by Jeffrey N. Barnes

Jeffrey N. Barnes

Southern Utah University

David S. Christensen

Southern Utah University

Tyler Stillman

Southern Utah University

Date Written: January 14, 2014

Abstract

We tested the hypothesis advanced by Mannarelli (2006) and Early and Davenport (2010) that professional accounting organizations would benefit from a transformational leadership style. Eleven CPA firms were surveyed to test the correlative relationship between three perceived leadership styles (i.e., transformational, transactional, and passive-avoidant) and the workplace ethical climate (i.e., caring, law code, rules, instrumental, and independence). Using the Multifactor Leadership Questionnaire (Bass & Avolio, 2010) and the Ethical Climate Questionnaire (Victor & Cullen, 1988), data provided by 103 respondents showed that transformational leadership style is the most effective, transactional is not effective, and passive-avoidant leadership style is deleterious to subordinates’ perception of the preferred ethical climates.

Keywords: Accounting Profession, Leadership, Ethical Climate, Transformational Leadership

JEL Classification: C30, L20, M40, Y10

Suggested Citation

Barnes, Jeffrey N. and Christensen, David S. and Stillman, Tyler, For the Accounting Profession, Leadership Matters Regarding Ethical Climate Perceptions (January 14, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014, Available at SSRN: https://ssrn.com/abstract=2467091

Jeffrey N. Barnes (Contact Author)

Southern Utah University ( email )

351 West University Boulevard
Cedar City, UT 84720
United States

David S. Christensen

Southern Utah University ( email )

351 West Center Street
Cedar City, UT 84720
United States

Tyler Stillman

Southern Utah University ( email )

351 West Center Street
Cedar City, UT 84720
United States

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