| Summary: | 碩士 === 大同大學 === 事業經營學系(所) === 106 === If the enterprise want to achieve sustainable operation, they need to innovate their management system and strengthen their management functions in addition to enhancing the R and D , technical capabilities and added the value of their products. (Small and Medium Enterprise Administration, 106). Peter F. Drucker (2014) argues that modern enterprises must set up the business management, target management , self control , and then establish a suitable structure for the manager's position.After that, they need to create a correct organizational spirit and play a very high value on the cultivation of supervisors;then establish sound structural principles for the management organization. Inaddition, the study found that transformational leaders have an impact on management performance through the use of BSA information , but he didn’t consider whether different leadership styles have an impact or not. That is, they did not explore the influence of different leadership style on the decision-influencing role of the reward system and the decision- facilitating role of the accounting-information system on managerial performance. This study used Taiwanese firm as an example to conduct a survey of its managers to verify the relationship between the two leadership styles and the three management control systems and managerial performance.
This study put its focus on examining the relationships among Transactional leadership style (Contingent reward, Management by exception), Transformational Leadership style (Idealized Influence, Inspirational Motivation, Intellectual Stimulation, Individualized Consideration), Comprehensive performance measurement system, Reward system, Broad-scope accounting information, Managerial performance. This study has targeted on managers in the firm of Taiwan and obtained a sample of 246 employees.
This study finds that both transformational and transactional leadership style have a positive effect on the use of the comprehensive performance measurement system and the broad-scope accounting information, and improve the managerial performance of the manager after use. However, there is no significant effect on the use of the reward system. Broad-scope accounting information has partial mediating effect on transformational leadership style and managerial performance as well as transactional leadership styleand managerial performance. Reward system and broad-scope accounting information have partial mediating effect on transformational leadership style and managerial performance as well as transactional leadership style and managerial performance. Finally, when the study reconstructs the transformational leadership style and the transactional leadership style into a same framework to compare, we find that the results of the research have many distinctives. It means that the transactional leadership and transitional leadership are not mutually exclusive leadership styles but are complementary.
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