MEDIATING EFFECT OF JOB SATISFACTION ON THE RELATIONSHIP BETWEEN TRANSFORMATIONAL LEADERSHIP AND QUALITY OF WORKLIFE OF CERTIFIED PUBLIC ACCOUNTANTS

Abstract

This study investigated the mediating effect of job satisfaction on the relationship transformational leadership and quality of worklife of certified public accountants employed by large firms in Digos City, Davao del Sur. In order to do so, this study employed the quantitative research design using the descriptive, correlational and causative methods via mediation analysis. Primary data were gathered through the use of survey questionnaires distributed to 66 certified public accountants working in any large firm in Digos City, Davao del Sur. In addressing the hypotheses of the study, correlation analysis using Pearson product moment correlation and mediation analysis using the Baron and Kenny (1986) approach were used. Results revealed transformational leadership to have a significant and positive linear relationship with quality of worklife in terms of working relationships. The positive and significant relationship of the transformational leadership and quality of worklife of certified public accountants entails that an increase of transformational leadership as practiced by the CPAs necessitates an increase of their quality of worklife. In the same manner, job satisfaction has a significant and positive linear relationship with quality of worklife in terms of working relationship. The positive and significant relationship of the job satisfaction and quality of worklife entails that an increase of job satisfaction experienced by certified public accountants signifies an increase of their quality of worklife. Lastly, job satisfaction significantly yet partially mediates the relationship of transformational leadership and quality of worklife of certified public accountants by about 21.58 percent while 68.42 percent of the total effect is either direct or mediated by other variables not included in the study.

Keywords: transformational leadership, job satisfaction, quality of worklife, certified public accountants, mediating effect