Author(s)

Nepthali V. Bacones^1,2, Chester Owen B. Diokno²

¹Department of Information Technology, Cavite State University, Indang, Philippines.
²Graduate School of Business, Adventist University of the Philippines, Silang, Philippines.

The study seeks to deliver the connection involving leadership and accountants’ work behavior in the local government of the Philippines. For data conversion and analysis, the research study used causal research and correlational design, conducted a survey in three first-class municipalities in Quezon, the items in the survey questionnaire were researcher-construct and had a Cronbach Alpha reliability score of work behavior 0.71, autocratic leadership 0.71, democratic leadership 0.81, and laissez-faire 0.89, and used Jamovi and SPSS 29.0 version. Results showed that the democratic leadership style has a significant connection to accountants’ work behavior while autocratic and laissez-faire leadership styles have no significant relationship. The study only looked at Lewin’s leadership styles and their impact on accountants’ work behavior in the local government. The findings of the study are helpful to understand which leadership style is the most suitable for boosting accountants’ work behavior. It is suggested to leaders of local governments to continue the practice of incorporating characteristics of democratic leadership due to its positive influence on accountants’ work behavior. In addition, it is recommended that the negative work behavior of employees should be monitored and controlled with the intention of motivating them in order to have a positive impact on their performance.

Autocratic, Democratic, Laissez-Faire, Work Behavior

Bacones, N. and Diokno, C. (2023) Leadership and Its Impact on Accountant’s Work Behavior in the Local Government. Open Journal of Accounting, 12, 55-64. doi: 10.4236/ojacct.2023.123005.