A Research on the Influence of Leadership Style and Job Characteristics on Job Performance among Accountants of County and City Government in Taiwan

The objectives of this paper are to explore the effect of leadership style and job characteristics on job performance and examine the mediating effect of organization commitment on the leadership style, the job characteristics and the job performance as well as to provide the management suggestions according the research findings. The questionnaires are applied to the accountants of county/city government in Taiwan, and the convenience sampling is adopted. The following research findings are described after conducting the statistical analyses. Firstly, this research finds that the more idealized influence for the county/city mayor is, the stronger ability of problem solving for the associated accountants are. In addition, the better management by exception conducted by the mayor, the more ability of problem solving for accountants exists, and therefore the higher passion of innovation happens. Secondly, this research also reveals that the more job autonomy, job importance, and job diversity happen, the stronger ability of problem solving for the accountants are. Besides, the higher job autonomy for accountants exists, the higher passion of innovation happens. The mediating effect of organization commitment was found between transformational leadership and job performance. It indicates that organization commitment would be a mediator between transactional leadership and job performance.