Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of leadership styles on organizational ambivalence with the mediating role of job attachment (case study: employees of tax affairs departments in the west of Mazandaran province)

Document Type : Original Article

Authors
1 Graduated with a master's degree in accounting from Khazar Mahmood Abad Institute of Higher Education
2 Graduated with a master's degree in accounting from Islamic Azad University, Chalous branch
3 Student of Nima Mahmoodabad Institute of Higher Education
Abstract
Leadership as one of the important and influential factors on organizations has been widely researched. The degree of success of the organization in reaching the predetermined goals, the amount of effort of the employees for the success of the organization and the effectiveness of the leader on the employees depends on the behaviors and leadership style. The main purpose of this research is to investigate the impact of leadership styles on organizational ambivalence with the mediating role of job attachment in employees of tax affairs departments in the west of Mazandaran province. The research method in this study is a descriptive survey type, and the statistical population is the employees of the mentioned units, who were selected as a sample with the help of Morgan's table and simple random sampling method with proportional allocation. The data collection tools include Du Sutovani questionnaire by Jansen et al. (2006), Marshall Sashkin's leadership style questionnaire (1998) and Edwards and Klipatrick's occupational attachment questionnaire (1984). Also, confirmatory factor analysis with PLS software was used to measure the validity of the questionnaires. The method of data analysis was done using descriptive statistics and inferential statistics (including: Kolmogorov-Smirnov test) with the help of SPSS software and structural equation analysis was done by PLS software. The findings of the research indicate that: leadership styles and its components (autocratic (task-oriented), free-spirited (human-oriented), integrative) have an effect on organizational ambivalence and job attachment. Also, the results of the Sobel test showed that job attachment has a mediating role between leadership styles and organizational ambivalence.
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