A Path-Goal Model of Leadership Style: A New Perspective in Modeling of AISs Quality

Abstract

Purposes. This study aims to (1) examine the effect of leadership style in a path-goal models, the quality of accounting information system, (2) to test the correlation of situational factors and adoption appropriate  leadership style. (3) Test the consistency of the direction of correlation between situational factors and the type of leadership style adopted.

Design / methodology / approach. This study is a survey using a sample size of 63 institutions were selected from 84 populations institution ministries and agencies of the Republic of Indonesia. The collected data is processed and analyzed using techniques Partial Least Square Path Modeling (PLS-PM). The hypotheses are tested using the t-statistic, at the level of 95% confidence intervals and alpha = 5%.

Finding. (1) The leadership style have an effect and significant on the Quality of Accounting Information Systems. The same thing, each type of leadership styles: directive, supportive, participative and achievement oriented indirectly affect the quality AISs. (2) The correlation between personal characteristic and  leadership style type adopted, statistically showed a very small value and inversely proportional to the type of leadership style chosen. Although unidirectional, but, statistically, environmental of AISs considerations  also not correlated with the type of leadership style adopted. (3) There is no consistent correlation direction between situational factors: Personal Characteristics of the system user (negative) and the environment from AISs (positive) in influencing the type of leader to adopt appropriate leadership style. The situation is described as: "The Paradox of A Path-Goal Model of Leadership Style"

Practical Impact: Leaders must pay attention to the consistency between the condition of the system environment and the personal characteristics of the user system, which harmonize between educational qualifications and experience of the personal who will operate the system with the requirements of the environmental system. so that, among situational factors will have the same correlation direction with the adoption of the style of leadership.

Originality / value. Involving leadership style variable - path-goal approach -is a model of a unique perspective in the study of the development of the  quality of AISs  models. The path-goal-models of leadership styles -, is a type of leadership style that is still widely adopted by the leader in various organizations in Indonesia, however, the relative has not received attention from researchers of accounting information systems.

Keywords: path-goal, leadership style, new approach, modelling, AISs quality.

Paper Type: Research paper