Influence of Leadership Affecting Satisfaction and Effectiveness of Accountants’ Performance in Accounting Office

Abstract

This research purposes: 1) to study leadership affecting effectiveness of accountants’ performance in an accounting office, 2) to study leadership, satisfaction towards performance, and the effectiveness of accountants’ performance in the accounting office, and 3) to study influence of leadership on the effectiveness of accountants’ performance in the accounting office, having satisfaction towards performance as mediator variable. Research instrument used in this study consisted of questionnaire for collecting data from the accountants from the accounting offices all over the country. The sample group was selected by stratified sampling, with Krejcie and Morgan Formula so that the sample group is randomly distributed from all areas of Thailand. The researcher obtained a total of 206 questionnaires. Data analysis was conducted with multiple regression. The results and hypothesis examination revealed that leadership has a positive effect on the effectiveness of the accountants' performance in the accounting firms with statistical significance at a level of 0.05. In addition, there is satisfaction in the performance as mediator variable without statistical significance. Therefore, it was concluded that the satisfaction of performance is a complete mediator variable between leadership and productivity. It may be seen that the leadership affects the satisfaction of performance. When there is the satisfaction in performance, it makes the accountants' performance more effective. Consequently, leaders must have strategies and practicing guidelines to help the accountants gain confidence and believe in organizations which would build morale and be able to perform more efficiently.