The effect of ethical leadership on management accountants’ performance: the mediating role of psychological well-being

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This paper examined the impacts imparted by ethical leadership on both the performance and well-being of management accountants employed in public shareholding companies operating in Jordan. The mediating effect of psychological well-being was also examined. In testing the study hypotheses, analysis was performed on 93 obtained responses. The structural equation modeling (SEM) approach was used. From the outcomes, the ethical leadership level has significant impact on the psychological well-being of management accountants, while ethical leadership indirectly and significantly affects job performance, but only by way of psychological well-being. All these lend support to the mediating role of the psychological well-being of employees in the delineation of the link existing between ethical leadership and employee performance. Limitations and implications of the study are discussed. The directions of forthcoming studies are proposed as well.

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    • Figure 1. Hypotheses testing
    • Table 1. Items and loadings
    • Table 2. Construct reliability and discriminate validity (HTMT)
    • Table 3. Hypotheses verification (direct relationship)
    • Table 4. Test of mediation using bootstrapping approach