领导风格和人口结构对会计学学生表现的影响——以菲律宾学术管理人员和教员为例

IF 0.8 Q4 BUSINESS, FINANCE
J. Cha, James Calleja, Patrick Giorgio Mendoza, Jose Luis Yupangco, Rodiel C. Ferrer
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引用次数: 2

摘要

研究目的:本研究旨在探讨领导风格、学术管理人员和教职员工的人口统计特征如何影响大学生在注册会计师执照考试(BLECPA)中的表现。设计/方法/途径:学术管理人员和教职员工的领导风格通过巴斯模型来衡量。数据收集自2017年BLECPA中35所表现最好的学院/大学的94名学术管理人员和教职员工。研究发现:研究结果表明,学术管理人员的领导风格和人口统计特征影响学生在BLECPA中的表现。理论贡献/独创性:本研究在现有文献的基础上进行了扩展,提供了实证证据,突出了学术领导风格与大学在BLECPA中的表现之间的关系。这一结果主要集中在马尼拉内外的大学。本研究使用更复杂的估计技术来解决经典线性回归模型(CLRM)的局限性。此外,本研究以行政管理人员和教职员的领导风格来评估领导能力。在这方面,这项研究不同于现有的研究,这些研究侧重于单一的领导来源。实践者/政策启示:本研究的发现为大学提供了关于领导风格、学术管理者和教职员工的特征如何影响大学绩效的信息。可以根据本文的研究结果制定政策,特别是那些为菲律宾和东盟地区提供会计教育的政策。研究局限:本研究未考虑大学组织结构和师生人数的差异。关键词:低音领导模型,人口统计资料,学生表现,高等院校教育JEL分类:M49
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Impact of Leadership Style and Demographic Profile on Accounting Student Performance – The Case of Academic Administrators and Faculty Members in the Philippines
Manuscript type: Research paper Research aims: This study aims to investigate how leadership styles and the demographic profiles of academic administrators and faculty members can influence the university students’ performance in the Board Licensure Examination for Certified Public Accountants (BLECPA). Design/Methodology/Approach: The leadership styles of the academic administrators and faculty members are measured through the Bass model. Data are collected from 94 academic administrators and faculty members attached to 35 top performing colleges/universities in the 2017’s BLECPA. Research findings: The results suggest that the leadership styles and the demographic profiles of the academic administrators affect the students’ performance in the BLECPA. Theoretical contribution/Originality: This study extends on the existing literature by providing empirical evidence which highlight the relationship between academic leadership styles and universities’ performance in the BLECPA. This outcome focusses on universities in and outside of Manila. This study uses a more sophisticated estimation technique to address the limitations of the classical linear regression model (CLRM). Moreover, this study evaluates leadership by incorporating both the administrators and the faculty members’ leadership styles. In that regard, this study differs from existing studies which had focused on a single source of leadership. Practitioner/Policy implications: The findings of this study inform universities on how leadership style and the characteristics of academic administrators, and faculty members may influence universities’ performance. Policies can be formulated based on the findings of this paper, particularly those offering accountancy education for both the Philippines and the ASEAN region. Research limitation: This study does not take into account the differences of the organisational structure and the number of staff and students of the universities. Keywords: Bass Leadership Model, Demographic Profile, Student Performance, Higher Institution Education JEL Classification: M49
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来源期刊
CiteScore
2.00
自引率
11.10%
发文量
12
期刊介绍: An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.
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