The Influence of Leadership Style on Accountants’ Commitment with Enterprise: An Empirical Study on Vietnamese FDI Firms

This research investigates the role of entrepreneurial leadership in micro-enterprise development in the district of Majalengka in West Java, Indonesia. This study applied a qualitative content analysis method to understand the phenomenon of micro-enterprises comprehensively. The data of this research was collected using surveys, interviews, and a group discussion. The findings indicated that technological information adaptation plays a crucial role in the development of micro-enterprise development. Since the group of millennials dominated the leadership, it has provided more creativity by implementing technological information instead of the previous generation that faced difficulties in adopting the technology. This study noted that inadequate technology adaptation makes micro-business gradually lose customers, and the business was threatened to close. Meanwhile, the role of leadership drives the business development, sales have risen, the number of products has been increasingly diverse, and business capital and number of employees have grown. The establishment of an entrepreneur group could facilitate peer-to-peer contact, knowledge transfer, training, and intervention to enhance leadership and business development. This finding pointed out that the leadership will successfully influence business development when supported by several characteristics such as manage the business, capture opportunities, confidence, firmness, personal integrity, communication, and social and technical expertise.

Section: Leadership and Business Developmentsupporting

confidence: 83%

Does Entrepreneurial Leadership Matter for Micro-Enterprise Development?: Lesson from West Java in Indonesia

Rusliati¹,

Mulyaningrum²,

Wibowo³

et al. 2020

“…Support from each individual is used to influence the level of organizational success that contributes to budget preparation and improves managerial performance. Organizational commitment becomes a benchmark to determine the extent to which local government apparatuses favor a particular organization and to preserve the organization membership (Doan, Nguyen, & Nguyen, 2020;Nguyen & Tu, 2020;Do, Nguyen, Nguyen, Ha, & Le, 2020).…”

Section: The Effect Of Organizational Commitment On the Performance O...mentioning

confidence: 99%

Budgetary Participation, Organizational Commitment, and Performance of Local Government Apparatuses

Jatmiko¹,

Laras²,

Rohmawati³

2020

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

“…This has also been argued by recent scholars (i.e. Nguyen, Mai, & Huynh, 2019;Suong, Thanh, & Dao, 2019;Doan, Nguyen, & Nguyen, 2020;Do, Nguyen, Nguyen, Ha, & Le, 2020;Tran, Lee, Nguyen, & Srisittiratkul, 2020) that "transformation leaders have a charismatic leadership style, in which they try to inspire their subordinates to receive their trust and respect. They are also well aware of the mission they try to convey to their followers.…”

Section: Group Factors That Belong To Leader Behaviors/ Stylesmentioning

confidence: 75%

Determinants of Middle Managers’ Leadership in the Vietnamese Economic-Defense Enterprises

Hoang¹,

NGUYEN²,

Nguyen³

et al. 2020

The purpose of this study is to investigate factors affecting the leadership capacity of middle managers and then evaluate the corresponding effect on the performance of subordinates in Vietnamese economic and defense enterprises. Data for the study was collected from questionnaire survey of 15 economic and defense enterprises, preceded by in-depth interviews with respondents who are subordinates of the departments/divisions of these enterprises. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. Our results show that the determinants of the leadership capacity of mid-level managers in defense and economic enterprises include: (i) personal qualities and qualities of managerial officials (understanding, courage), fairness, assertiveness and compliance), and leadership behaviors of two leadership styles-(ii) a transforming leadership style (influenced by ideals, inspirations, concerns) subordinates, stimulating intellect) and (iii) transactional leadership style (rewarding, detecting and handling problems for subordinates). Based on these results, our study suggests that middle managers should possess superior knowledge, care more about subordinates, understand the strengths and weaknesses of each subordinate, always be creative, assertive and courageous people as well as have high standards of competency and morality in order to become outstanding leaders in Vietnamese economic and defense enterprises.