Influence of leadership style on the management control system in the undersecretariat of the Ministry of Health
DOI:
https://doi.org/10.5902/1983465993808Keywords:
Leadership styles, Public sector, Management control systemsAbstract
The study analyzes, based on the perception of civil servants led by the Undersecretariat for Administrative Affairs of the Ministry of Health, the influence of transactional and transformational leadership styles on the use of management control systems (MCS). To this end, a survey was conducted with civil servants from administrative units of the Ministry of Health, using research instruments adapted from Souza and Junior (2018) and Damke et al. (2011). These instruments, in turn, are derived from the theoretical models of Bass and Avolio (1995) and Simons (1995), allowing for the collection of respondents’ perceptions of both their managers’ leadership style and the use of MCS. The sample consists of 72 subordinates, whose responses to the questionnaire were provided via Google Forms. Descriptive statistics were used in the data analysis, and Structural Equation Modeling was applied for hypothesis testing. The results showed that transformational leadership is not a precursor to the use of MCS and that, in the public sector, considering the administrative units surveyed, transactional leadership style plays an important role in explaining the choices of diagnostic and interactive systems, but not the belief system or the limits system. The study also provides insights into the preponderance of followers inclined toward the premises of homo economicus.
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