Dissertation Draft - Chapter 1

Dissertation Draft - Chapter 1

Two significant factors that influence communication and the flow of information are social networks and trust (Yang and Maxell, 2011). Leadership styles and types are concepts mostly used in sociology, psychology and organizational studies (Walumbwa et al. 2011; Garcia-Morales and Jimenez-Barrionuevo 2012). According to Rosen & Wang (2011), the perceptions of leadership are mainly found as an overall concept in organizational studies which has less research specifically addressing leadership communication in accounting firms. The perception of leadership communication from non-manager accountants or subordinates is important research for accounting firms’ leadership teams. For example, members working in accounting teams need to adapt to their leader’s or supervisor’s expectations to successfully complete a specific task. This requires team members to sometimes change their own behavior to meet their leader’s expectations. Therefore, effective leadership communication is key for team members to meet their leader’s expectations (Kotter, 1985, p. 44) and reduce a higher turnover rate where 75% of accountants resign on their second year working in accounting firms (Koziel and Brundage, 2010). Sosik et al. (2002) has considered effective leadership will build confidence in accounting firms’ assessments. The perceptions of non-manager team members will help leaders in accounting firms to identify the gaps of their own leadership team’s communication.

Background of the Problem

There has been extensive research about accounting firms’ leadership teams’ concern on accounting graduates’ communications skills and almost no research how these graduates react to their leadership’s communication approach (Tapia, Jr., R., 2014). According to Bloch, Brewer, and Stout (2012), leaders of accounting firms, before 2000, shared the same concern where the accounting curriculum failed to include professional verbal and writing skills, ability to be a contributing member of a team, handle cultural environmental changes, and develop critical thinking skills.

Bjurklo (2006) research provide what information is important to an organization that can be beneficial to both management and employees regarding the requirements of specific jobs in the organization. The narratives retrieved from Bjurklo were based on interviews conducted to members of an accounting department from a Swedish company. Use of the adaptive self-regulation model (Tsui and Ashford, 1994) in researching the lack of leadership communication with accounting team members is the primary guide to identify effective leadership communication. In addition, this research illustrates different types of behavior that will negatively impact leadership communication to non-manager team members in accounting firms.

Problem Statement

          The problem is deficiency of significant research on the potential benefits to leadership members from understanding feedback of non-managers’ or subordinates’ perceptions of their superiors (Facteau et al., 1998) communication abilities to their team members. This lack of perception includes accounting team members. The exploratory case study of accounting team members' perceptions of their superiors' leadership communication and performance also examines how organizational politics impacts interpersonal traits these accountants. These are key factors that need to be explored for improving superior’s performance that can build trust with each team member.

Purpose of the Study           

             The purpose of this qualitative exploratory case study is to examine the perceived lack of leadership communication understanding from accounting firms’ leaders from their non-manager accountants or subordinates and what effects it has on the accounting industry. This study will identify what are the key communication elements noticeable when there is absence of effective leadership communication in accounting teams and the effect it has on the firm’s team members. This includes the interpersonal communication profile norms for each team member, the perception of leadership on the subordinate accountants and administrators’ communication performance and provide valuable information to improve leadership communication in accounting firms.

Population and Sample

           The study examines online open-ended questions to individual team members of ten accounting firms in Orange County, California. These include audit, tax and administration departments members. The study incorporates questions to department leaders to explore how they perceive their own communication skills to subordinates. And, what accounting academia communication efficiency and influence from accounting leaders identify the gaps of leadership communication within their teams.

Nature of the Study

           The Bakker-Pieper, De Vries and Oostenveld (2010) article provides a study on the effectiveness of leadership interpersonal style of communication based on measurement. This study analyzed common leadership styles. A charismatic leadership style provided better results within team members of a leadership training program. This study of common leadership styles showed the possibility that a relationship can exist between leadership styles and effective leaders in accounting firms.

Effective leadership communication is needed in accounting firms’ teams. This includes teams that service clients and the administration team who service all other teams. The administration team includes, for example, executive assistants to payroll clerks and the accounts payable staff. Accounting firms subcontract jobs that involve the accounts payable staff. Auditors are mostly in the fields which incur reimbursable expenses the payroll team processes but is sometimes dependent to executive assistants approving these expenses. These processes involve effective leadership communication from the executive team, to accounting teams and even the administrative team members to make a sustainable effective accounting firm. Discovery of lack of leadership communication within a team and between teams will suggest improvements to enhance team communication process.

Research Questions

The purpose of the study is to identify the gaps of leadership communication in accounting teams. And, how CPA firms can improve communication, such as an open- door policy and develop a stream of communication continuously (Gartland & Rood, 2018). The research questions for the study are to narrow down specific elements causing the gaps of leadership communication:

RQ1. How do accounting team members are selected, how to build and improve the accounting tasks’ processes?

RQ2. How does accounting team members communicate to the team leader that requests changes’ the member’s tasks priorities on the spot and will negatively affect other deadlines?

RQ3. What are behavioral patterns noticed from leadership by any subordinate team member when their leader fails to communicate to the entire team new objectives?

 

Conceptual Framework

The conceptual framework blends the model of virtual communication described by Ilgen, Hollenbeck, Johnson, and Jundt (2005) mentioned by the study conducted by Lacerenza, Marlow, & Salas (2017) on how virtual communication can slow down process, and Tsui & Ashford (1994) adaptive self-regulation model. Lacerenza, et al. identifies that regardless of virtual team communication complexity it is important that each team member can foster new methods of communication and to be productive. The Tsui & Ashford model is a tool for leaders to help them be aware of their behavior and the perceptions of their “key constituents” (p. 94) which are their subordinates, and how to be more effective with them. Therefore; team members that foster new methods communication to improve their productivity are motivative by an effective leader.

Assumptions, Limitations, and Delimitations

A major limitation of this qualitative exploratory case study is to find professional accountants to participate in the open-ended questionnaire. Another limitation is to determine if any bias exist in the questionnaire because each work environment in accounting firms are different.

Chapter Summary

The problem is deficiency of significant research on the potential benefits to leadership members from understanding feedback of non-managers’ or subordinates’ perceptions of their superiors (Facteau et al., 1998) communication abilities to their team members. There has been extensive research about accounting firms’ leadership teams’ concern on accounting graduates’ communications skills and almost no research how these graduates react to their leadership’s communication approach (Tapia, Jr., R., 2014).

Effective leadership communication is needed in accounting firms’ teams. This includes teams that service clients and the administration teams who service all other teams. Therefore; team members improve their productivity when motivative by leaders that provide effective communication.

NOTE: A Dissertation Presented in Partial Fulfillment of the Requirements for the Degree Doctor of Management

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