THE 10th ISLAMIC BANKING, ACCOUNTING AND FINANCE INTERNATIONAL CONFERENCE 2022
(iBAF 2022)
The Impact of Leadership Style on Commitment to Change Among Government Accountant in the Jordanian Public Sector (Pilot Study)
Mohammad Abu Zraiq
Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan
Tel: +601 113071375 E-mail: [email protected]
Rosnia Masruki
Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan
Tel: +606 798 6309 E-mail: [email protected]
Abstract
The government of Jordan has recently followed the global trend in the application of IPSAS. In 2016, the decision was taken to start the implementation, which would enable the implementation of IPSASs, which in turn will activate transparency, accountability and improve the decision-making process. However, the adoption of a new accounting system may not be easily implementable; a huge gap exists due to the difficulty of the commitment to change. As such, this study intends to conduct a pilot study in order to examine the impact of leadership style on commitment to change among government accountant in Jordanian public sector For IPSAS implementation. Data was collected from questionnaires with a total of 30 respondents within the ministry of finance in Jordan and analysed by using Reliability test. Findings of study reliability show highly reliable. The future work focuses on the hypotheses testing to evaluate the proposed model among Jordan’s public sector financial employees.
Keywords: IPSAS; Government Accountant; Commitment to Change; Leadership Style; Public Sector; Jordan
1. Introduction
In recent years, many countries have had a radical accounting reform in the public sector. Whereby, the new public management played a significant role in this reform which has led many public sector organizations to review their procedures and structures. From this premise, one of the reforms under new public management is the implementation of IPSAS which is believed to be able to provide more information for decision-makers; also, to enhances efficiency, effectiveness, transparency and accountability (Monteiro & Gomes, 2013; Obara &
Nangih, 2017).
Arguably, the purpose of the government in implementing the IPSAS is certainly to improve the quality of financial information; such as the improvements in terms of transparency and accountability of financial reports.
However, the implementation of the IPSAS needs quality and commitment from the government to be able to implement it properly. This problem still becomes an issue since the human resources are not owned as expected (Haija, Al Qudahb, Aryan & Azzam, 2021; Saleh, Isa & Abu Hasan, 2021).
In general, the experiences in IPSAS implementation across developing countries have been very similar Consequently, the development of commitment to change among government accountants for IPSAS implementation to assist the implementation of IPSAS is considered to be one of the most critical factors in ensuring its success (Alghizzawi & Masruki, 2020a; World Bank Group, 2021).
Arguably, commitment to change has become one of the most critical factors in change initiatives. This is because when change takes place in the workplace environment, employees’ role as executors and supporters is very important in realizing the change efforts initiated by their respective employers. So, to implement the IPSAS properly, at first it requires buy-in and commitment to change among those who will implement them (Krukowski, Raczyńska & Escher, 2021; Surepno, 2015; Zainun, Johari & Adnan, 2019). So, leadership style is a pattern used by leaders to change the current situation by following those who follow the organizational problem through inspiration, persuasion, and excitement to achieve a higher understanding of the vision for the realization of shared
goals (Canterino, Cirella, Piccoli & Shani, 2020; Hechanova, Caringal-Go & Magsaysay, 2018). Whereas the leadership style plays a crucial role in the process of change, they also function as change agents, directly influencing, through their behaviours, factors in the work environment that enable and support change (Mahmmud, Hassan & Shaharudin, 2020; Putri, Mirzania & Hartanto, 2020). Bottom line, leadership style (Transformational) is considered as the agent of change by stimulating and changing motivation, attitude, and increasing the trust of their members which has an important role in influencing members within the organization and involving members to contribute to the organization consciously; and to achieve the required expectations as well.
After reviewing the previous researches, similar studies in the context of Jordan are rare on the leadership style subject; so, this research will be based on previous studies conducted in other countries and focus on developing countries in particular. So on, to enrich this research and after referring to previous studies, this research chose leadership style as a main factor that impact the commitment to change among government accountants for IPSAS implementation in Jordanian public sector. So, the present study will contribute a better understanding to the emerging literature on highlighting the impact of leadership style with the dimension
"transformational" in commitment to change; although, there is evidence of the relationship between leadership style (transformational) in commitment to change, there has been no study that has examined leadership and its relationship to commitment to change for IPSAS implementation in Jordanian public sector (Haija et al., 2021;
Al-Kharabsheh, 2021; Al-Kharabsheh, Al-Washah, Kalbouneh & Shaheen, 2020).
Thus, the purpose of this study is to conduct a pilot study in order to examine the impact of leadership style on commitment to change among government accountant in Jordanian public sector for IPSAS implementation.
Hence, there is still a gap in the adoption process according to the previous studies. So, this study intends to fill this gap by increasing the focus on human resource through the leadership style which is not done in previous studies. Whereby, due to what was observed in the case of Jordan, the biggest problem facing the public sector in the commitment to change is human resource.
Specifically, the objective of this study is:
1. To examine the relationship between leadership style on the commitment to change among government accountant in Jordanian public sector.
2. Literature Review
2.1 Commitment to Change among Government Accountants
Change is inevitable for organizations in today’s environment to stay ahead in the competition, and accomplish their strategic goals. Hence, change has now become a premier need for organizations, and is one of the most important aspects to create effective management; also, changes that occur can be caused by rapid global developments, the risk of a business, where there is a new opportunity, innovation, and a new leadership system (Somadi & Salendu, 2022). Every change that occurs will create a new paradigm, where organizations are required to manage work more efficiently to achieve optimal results. More broadly, implementing change in the organization necessitates effective leadership, because leaders can make significant changes in an organization by creating and communicating a shared vision and motivating the organizational members and employees to do necessary actions in order to achieve that vision (Kim, 2012). Undoubtedly, the changes that occur in organizations are not only seen from the side of the organization but also from the employees in the organization.
This is because the success of the changes that occur is also very dependent on the attitudes and behavior of employees in it. In more precisely, when there is a commitment from employees in the organization, the change is more likely to happen smoothly. Therefore, the commitment of employees is an essential element when organizations are intended to implement change initiatives in the organization because organizations are human systems, the success of any transformation effort lies in the people who are tasked to implement changes (Mangundjaya, 2016).
Undoubtedly, no organization can impose change if its employees are not showing acceptance of the change because the lack of commitment by the employees to change is one of the reasons organizational changes often fail. Thereby, the employee commitment to change is considered a factor that must be owned by every individual in the organization to make organizational changes successful because organizational commitment is considered a psychological bond between the employees and the organization that assist to accomplish organizational objectives. Consequently, employees who have a positive attitude and intention to change, are defined as committed employees in the organization and this is considered an important requirement for the successful implementation of change (Jung, Kang & Choi, 2020; Adeel, Khan, Zafar & Rizvi, 2018). Alongside, employee commitment refers to how feel about their employer and how strong they bond with the organization; whereby, research has suggested that committed employees are more creative than those who are not committed to organizational change, better identify with an organization, and are more willing to assist in organizational change (Ribeiro, Nguyen, de Oliveira & Faustino, 2020; da Silva, Castro, Dos-Santos & Lima Neto, 2018).
Commitment to change is defined by Miller, (2022) as a force (mindset) that binds an individual to a course of action deemed necessary for the successful implementation of a change initiative. Also, Mangundjaya (2016) defined the commitment to change as an individual's mindset that directs behavior to take a series of actions that support the successful implementation of change in the organization.
Notably, this study chose affective (desire) commitment, that can be described as the degree to which employees are emotionally attached to their organization, or an employee’s desire to commit and remain loyal to the organization (Bray & Williams, 2017). According to Rogiest, Segers and Witteloostuijn (2018), affective commitment to change is the most important dimension in predicting an employee’s effort in supporting organizational change, this is because the affective dimension describes an individual’s commitment to change based on their belief of the benefit of the change. In the same vein, an affective commitment to change is a commitment based on the desire to provide support for change based on the belief that the change has benefits.
As well as, affective commitment to change in previous research has also shown that it is a good predictor in predicting individual behavior shown by employees towards change implementation (Miller, 2022). So, it can be concluded that high affective commitment to change is influenced by how leaders implement change including informing change, persuading, providing instructions, and involving employees in change planning.
Many studies highlighted the role of commitment to change in many other areas such as; education, employee readiness, health industry at private hospitals, innovation, human resources employees, academic institutions and business enterprises (Hechanova, Caringal-Go & Magsaysay, 2018; Miller, 2022; Somadi & Salendu, 2022), but few studies conducted in the area IPSAS implementation. Such as; Alemayehu (2021) investigated the effect of transformational leadership on affective employees’ commitment in the banking sector; and, the results showed that there was a positive and strong relationship between transformational leadership and affective employee commitment. Also, Yaseen, Ali and Asrar-ul-Haq (2018) examined the impact of leadership styles on employee commitment toward change in Higher Education Institutions in Pakistan. Then, the result indicated that there was a significant direct impact of leadership styles on affective commitment, continuance and normative towards change. Likewise, Amin, Akram, Shahzad and Amir (2018) investigated the effect of transformational leadership on affective employees’ commitment in the banking sector in Pakistan. Finally, the study showed from the results that there was a positive and strong relationship between transformational leadership and affective employee commitment. Meanwhile, Giovanita and Mangundjaya (2017) examined the impact of transformational leadership on affective commitment to change in five finance sector organizations that have recently undergone some level of organizational change, and who had been working for at least two years. The results showed that transformational leadership has a significant effect on affective commitment to change. Alongside, Gelaidan and Ahmad (2013) investigated the relationship between leadership style and normative commitment to change in Yemen public sector context. The findings of this study indicated that transformational style was significant and positively related to the employee commitment to change.
2.2 Leadership Style
Bass (1990) defined leadership as the ability to influence the attitudes and behaviors of individuals within a group and among group members to achieve the desired objectives. Also, Conger and Kanungo (1998) defined leadership as people who create direction for team members and gain the commitment of the members and motivate them to attain the intended outcome. Besides, Rehman and Waheed (2012) defined leadership as a process of influencing people toward achieving individual and organizational goals. Furthermore, Canterino, Cirella, Piccoli & Shani (2020), illustrated that leadership is the process by which a leader influences the behavior and actions of others to achieve a clear goal in a specific situation. Also, their ability to motivate the work with determination and enthusiasm; so, leaders need a vision for the future and the motivation to pursue and realize their goals. Likewise, Harb, Hachem and Hamdan (2021), stated that leadership is the relationship between an individual and a group built around some mutual interest wherein the group behaves in a manner directed or determined by the leader. Therefore, leadership may play a crucial role in developing organizational commitment.
The strong determination shown by a leader to ensure all individuals in a group are inspired and encouraged to exert maximum effort to attain organizational set objectives and goals is known as leadership (Northhouse, 2016).
Tactics displayed by a leader as a means of providing direction, planning, implementing and motivating the team are recognized as leadership responsibilities. Besides, leadership encompasses communicating and guiding team members, empowering, encouraging and inspiring them to earnestly work towards accomplishing organizational desired set goals (Canterino et al., 2020).
However, considering all the above definitions of prior literature about leadership, there is one common fact noted is that all leaders strive to influence employees to meet targets, and set goals and objectives of the organization which in turn enhance the commitment (Canterino et al., 2020).
Effective leadership changes as conditions change; so, there is not only one type of leadership style that is right in all circumstances and conditions. Consequently, the most famous approach in leadership style literature considers, is transformational leadership (Bass, 1990). Recent research considers one distinct style of leadership,
namely transformational leadership, which will be expounded on and clarified to influence employees, and the goals and objectives of the organization in this research (Harb et al., 2021). Whereby, several researchers investigated the possible differences among leaders. A successful leadership style may not apply in all cases, situations and contexts. For example, organization success may vary according to what criteria or priorities are employed (Bogler, 2015). It is worth noting that a substantial number of scholars have presented evidence about different styles of leadership that any particular leader can adopt to influence employees to seek the highest level of commitment (Oladipo, Adebakin & Iranloye, 2016). Consequently, these researches showed the importance of leadership styles that stimulate employees to willingly exert effort to meet the organization's predetermined goals and objectives (Anastasiou & Garametsi, 2021).
The transformational leadership style has been popular over the last decades, transformational leadership is primarily focused on the follower, leaders engage in interactions with followers based on common values, beliefs, and goals towards a common vision, also transformational leaders seek to satisfy the needs of followers; due to, they are proactive which results in establishing a relationship between leader and follower, further leading to higher motivation, engagement and achieve high-performance outcomes. It is worth noting, that the principal with transformational characteristics is forward-looking and can create an environment that motivates and inspires organization members, and fosters new ways of thinking, creativity, development and innovation, transformational leaders are characterized by enthusiasm, energy and passion (Samanta & Lamprakis, 2018).
So on, transformational leadership is defined according to Harris and Jones (2018), as the leader’s ability to transform the energies deployed by his collaborators to bring them to be more motivated in achieving the desired results and objectives, both individually and organizationally. In the same vein, in South Korea, Gemeda & Lee, (2020) observed that the transformational leadership approach had a significant positive relationship with employees' work engagement and innovative work behavior, which means transformational leadership is described as the potential for building great followers and leaders. On top of that, transformational leadership attracts followers based on its advanced moral values and ideals. As result, transformational leadership is more aspirational and explicit in centering the role of influential individuals in the transformation of their followers, that's because transformational leaders are energetic, enthusiastic, trustworthy, passionate, and are admired and respected by their followers (Shaw-VanBuskirk, Lim & Jeong, 2019). Undoubtedly, transformational leaders are considered by their ability to identify the need for change, gain the agreement and commitment of followers, and create a vision that guides and embeds the change due to these leaders are concerned with and involved in the change process and focused on helping every group member succeed individually as well (Tian, Iqbal, Akhtar, Qalati, Anwar & Khan, 2020; Lai, Tang, Lu, Lee & Lin, 2020).
Beauty and Aigbogun (2022) examined the impact of styles of leadership on employees’ performance, at Turnall Holdings based in Harare. Results of this study indicated that the transformational leadership style had a significant positive impact on employee performance. In tandem, Ekhsan and Setiawan (2021) determined the effect of transformational leadership style on employee performance and motivation, on the employees of PT.
Maxalmina Compressed Natural Gas Transportation is located in Pakistan. The research proved that the transformational leadership style had a significant positive effect on employee performance and motivation. In the same vein, Prayogi and Lesmana (2021) aimed to see how the influence of leadership style and motivation on the performance of employees at the department of employment Langkat. The research result showed that leadership style and motivation positive and significant effect on the performance of employees at the department of employment Langkat, On the contrary, Van der Voet, Kuipers and Groeneveld (2016) examined the relationship between leadership and affective commitment to change in public sector organizations. The findings showed the absence of a statistically significant relationship between transformational leadership behavior of direct supervisors directly and the commitment to change of employees. Instead, transformational leadership indirectly influenced affective commitment to change by increasing the occurrence of planned and emergent change processes. Therefore, such organizational change processes influenced affective commitment to change by providing information concerning the change and stimulating employee participation.
Figure 1: Proposed Model
Hence, based on the review mentioned above, this study proposed the following hypotheses:
H1. Leadership style positively impact on the commitment to change among government accountant Jordanian public sector.
Leadership Style
• Transformational Commitment to Change
• Affective Commitment
3. Methodology
This study employed a quantitative design using a questionnaire survey. The questionnaire adapted from (Al- Ansari & Al-share, 2019; Bopi-Kerepa, 2020; Schulkers, 2017; Yi Liu, 2005; Wadooda et al., 2016; Allen, 1990).
In addition, the five-point Likert scale used for data collection. The last step in the process of developing the measurements was to conduct a pilot study of the instrument. Pilot study is one of the main stages in the search for test study protocols; data collection method, the sample selected and test instrument (Tashakkori & Teddlie, 1998; Zailinawati et al., 2006). The survey was conducted in the MOF in Jordan, due to the MOF is concerned with the implementation of the IPSASs in general. In addition, the MOF is mainly responsible for the management of public finances in the country. The central department of the Ministry is responsible for economic management and forecasting, fiscal policy, money and debt management, financial reporting, coordination of internal control, and audit of all government bodies.
Thus, online survey began on May 22 and continued until Jun 23, 2022, was distributed to 40 financial employees in; Income and Sales Tax Department–Irbid, Financial Directorate of Irbid. During this period, 33 out of 40 from the sample replied to the survey and 3 of them were exclude due to it is not valid for analysis. This study attempts to conduct a pilot study for the commitment to change among government accountant in Jordanian public sector for IPSAS implementation through financial employees due to they are directly involved.
3.1 Reliability Results
A data analysis was applied using SPSS version 24 to examine the reliability of the instrument items (survey variables) by using Cronbach’s Alpha Coefficient. The reliability analysis for all variables ranged from 0.906 to 0.919. Despite the fact that the majority of researchers and studies have suggested that 0.70 and above can be regarded as satisfactory cutoff point, also, any value more than 0.60 is acceptable and satisfactory (Hair, Anderson, Tatham & Black, 2017; Sekaran & Bougie, 2010; Tabachnick & Fidell, 2007), Therefore, reliability analysis revealed an satisfactory level of reliability values and appropriateness for the pilot study. Table 1 presents the reliability results for this study as shown below:
Table 1: Reliability Coefficients for all the variables in the study.
Scale Name Reliability Items
Leadership style 0.906 8
Commitment to change 0.919 4
4. Conclusion
The public sector financial reform process has become an urgent necessity recently in many countries, where this reform entails disclosing the financial statements that reflect the financial position of the state. Indeed, this proved that it is insufficient to provide the requirements for transparency and therefore the accountability for the prepared financial statements is insufficient or almost non-existent. Therefore, reliance on the IPSAS implementation has become a necessary requirement in knowing the financial position. Consequently, the implementation of IPSAS will achieve countless goals, such as accountability, reliability, verifiability, reform of the public money control system, and the provision of data and clarifications. Taking into account that the implementation of IPSAS, needs to commitment to change among government accountant involved in the reform process due to the complexity of this system through leadership style.
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