Leadership Style and Organizational Culture on Organizational and Affective Commitment

Leadership Style and Organizational Culture on Organizational and Affective Commitment

Sher Bano, Muhammad Imran, Lijizu, Sadat Said Redwan

Taiyuan University of Technology

DOI: https://dx.doi.org/10.47772/IJRISS.2024.803049

Received: 08 February 2024; Revised: 25 February 2024; Accepted: 29 February 2024; Published: 01 April 2024

ABSTRACT

This study used a testing approach to explore the relationship between formal leadership and organizational commitment. This research investigated the correlations between formal leadership and organizational commitment. The empirical result documented that there is a significant positive relationship between action control (AC) and organizational commitment (OC), and there is also a significant positive relationship between result control (RC) and organizational commitment (OC). A positive and significant relationship exists between organizational commitment, result control, and action control.

Keywords: Action Control (AC), Result Control (RC), Organization Commitment (OC)

INTRODUCTION AND BACKGROUND

Background of the study

Organizational commitment is significant in management research and positively affects performance and behavior like absenteeism, turnover, and motivation. Organizational commitment positively affects organizational citizenship behavior, like the affiliation of employees in favor of the organization (Chong, 2007). Management literature plays a vital role in determining the antecedents of antecedents’ organizational commitment (Chong, 2007). The behavior of top-level bodies determines how they establish directions, motivate, align people, and inspire organizational members. The fulfillment of sub-processes may increase the level of organizational commitment. In other words, leader behavior is essential for improving a high-commitment environment and effective leadership. Leadership may be defined as the process by which the top managers influence others to guide structure and facilitate activities and relationships in a group or organization (Yukl, 2013).

The present research investigates the impact of formal leadership on organizational commitment. In this research paper, the researcher includes previous and current research efforts on action control and result control towards organizational commitment. Literature suggests a formal management control system is essential for explaining organizational commitment. The management control system elements are action control and result control. Research primarily focuses on organizational commitment, the three critical dimensions, and the formal management control system. Leadership requires absolute authority, not just a stick. It considers objective criteria such as management skills and personal characteristics such as a leader’s personality. The criterion becomes more critical regarding the evolving nursing culture and clinical perspective of clinical practice. Good leaders can reduce turnover in medical services when there is a shortage of nurses. Leadership and organizational culture are well studied, but their nursing relationship needs to be better understood. This study examines leadership behavior and organizational culture. Leadership style directly depends on employee satisfaction, leadership behaviors, and job well-being in the organizational environment, so this study investigates how top management leadership affects job satisfaction in different organizational cultures.

Significance of the Study

Weinberger (2014) studied the impact of formal leadership on organizational commitment and recommended conducting future research on the same variables he included in his study. Therefore, the findings of this study serve as information for upcoming researchers in the area of management research. Further, this study is helpful for the managers and leaders of the service organizations to use its findings as a reference to guide their insight regarding leadership styles.

Aim of the Study

This study aims to examine formal leadership’s impact on organizational commitment. The study aims to determine the relationship between management practices among top managers and firm loyalty. The study aims to improve the understanding of how leadership behaviors may influence members’ level of commitment in an organization based on the analysis of the effect of different leadership styles. This research determines the relationship between leadership behavior, employee contentment level, and occupational satisfaction in different corporate cultures.

Research Objectives

 The main objectives of this research are:

1. To find out that action control influences organizational commitment.
2. To find out the result control influences organizational commitment.

Research Questions

This research will answer the following questions:

1. Does the action control influence the organizational commitment?
2. Is there any influence of result control on organizational commitment?

Delimitation of the Study

The scope of this study is limited within the boundaries of Gilgit Baltistan; due to limited resources and time, they are limited to service care organizations.

LITERATURE REVIEW

Concepts and definition

Result control

Result control is concerned with formal instruments based on financial and non-financial indicators. It includes a budget, performance management system, and price scheme, which help to maintain viability and ways to do work in efficient and effective processes. Result controls measure and compare the individual performances against the pre-set targets (Condly,2003). Result control is the element of a formal Management control system. The management control system is a process where higher-level managers will measure the achieved level of subordinates, see the performance of subordinates, compare the achieved level of subordinates with a pre-defined target, and, if necessary, take corrective action. Effective management control is not limited to getting feedback on financial performance; it also expresses the combination of different control elements (Malmi, 2008). With the help of key performance indicators such as budgets, performance management systems, and transfer pricing schemes, the managers maintain financial viability and bring effective and efficient work processes to the organization.

 Action Control

Action control is the tool to compare actual behavior with desired behavior by monitoring or supervising managerial activities by setting formal rules, standard operating procedures, pre-action reviews, and physical constraints (Greenberg, 2008). The action control explains the expectations and structure by defining the steps used in daily routine tasks. Another formal management control element is action control. According to Merchant (2012), the management control element includes all the devices or systems that the managers use to ensure the behavior and check the decisions of their employees to see that the employees’ decisions are compatible with the organization’s objectives and strategies. Action control is concerned with measuring managerial behavior’s financial and non-financial outcomes and directly observing administrative activities (Chong, 2007). By directly monitoring or supervising organizational activities, action control compares actual behavior with desired behavior and sets formal rules, standard operating procedures, physical constraints, and pre-action reviews.

Organizational Commitment

Organizational commitment is the degree to which an employee identifies the organization and its goals and he/she wishes to maintain membership with the organization (Robbins, 2006). Organizational commitment is the relative strength of individual identification and organizational involvement. Different fields of scholars have defined the concept of organizational commitment in different ways. The behavioral approach to organizational commitment focuses on the clear picture or clear things of commitment, but the attitudinal commitment defines the organizational commitment in terms of employee attitudes. The most used definition of organizational commitment. He defines organizational commitment as a strong belief in the organization and the acceptance of organizational goals and values, a willingness to show efforts on behalf of the organization, and a desire to remain with the organization. The three organizational commitment factors, including some aspects of commitment-related behaviors. The three essential dimensions of organizational commitment: (1) a strong belief and acceptance of the organization’s goals and values, (2) a willingness to show effort on behalf of the organization, and (3) a strong desire to maintain membership with the organization or intent to value the member of the organization.

Highly committed managers mainly take actions in favor of the organization rather than doing work in their pure self-interest (Chong, 2007). By increasing organizational commitment, the whole society can benefit. The level of organizational commitment depends on the organization’s leadership characteristics. According to Yukl (2013), leadership is the process where top managers influence other people to guide, build relationships in a group or organization, make structure, and facilitate activities. Organizational commitment is affected by using an organization’s management control system. According to Moesing (2009), an organization’s management control system is an instrumental or tool-based approach to building individual interest toward an organization’s objectives and strategies. Those employees who have a high degree of organizational commitment are less likely to resign, act as counterproductive, or be absent. However, they are willing to share and make sacrifices for the organization to progress (Greenberg, 2008).

Allen and Meyer (1984) suggest the two components of organizational commitment: affective commitment and continuance commitment. Allen and Meyer (1989) suggest that recipient commitment is the third component of organizational commitment. Their participation in the company’s employee emotional and affective commitment to a belief in its values. Practical commitment of employees that labor organization and agree with their emotional attachment to the organization’s goals and values. They are willing to help the organization to achieve its mission Greenberg (2008). The second component of organizational commitment is a commitment that is based on the organization and is comparable with the drop in investment and economic value to the employee organization. Employees want to avoid finding work in their current jobs, which is why it is better to stay with the employee’s organization. The employee cannot leave the job because of the excellent environment and better salary, and he thinks his family will be hurt when he leaves. The third component of employee organizational commitment refers to the recipient’s responsibility to stay with the organization for ethical reasons. The employee is very committed because the recipient wants to satisfy their employer because they stay with the organization and feel that their peers think poorly of them when they leave a job.

The employee who has a high degree of affective commitment wants to stay with the organization because they want to do so; the employee who has a high degree of continuance commitment remains with the organization because he needs to do so; the employee who has a high degree of normative commitment they remain with the organization because they ought to do so. Employees who have affective solid commitment are motivated towards higher levels of job performance, and their contribution to the organization is meaningful (Meyer, 1989); this suggests that Organizational commitment has been described as consisting of two constructs – affective and continuance

Leadership style and organizational culture

It is generally agreed that those who motivate others to strive toward a shared objective are considered leaders. Organizational culture is a set of fundamental concepts the group shares. While working to overcome the difficulties associated with outward adaptation and internal integration, the group concluded that these beliefs were necessary. Because these perspectives are practical enough to be deemed authentic, they are taught to new members as the acceptable approach to analyze, study, and find solutions to the issues being addressed. Even though the leaders of an organization have a substantial influence on the firm’s culture, the organization’s culture may also affect the development of a leader. When employees are managed in an environment or manner that is encouraging, they can put in much work and be inventive and creative. There is also the possibility that they will be more creative.

Leadership style and organizational commitment

Meyer (1989) defines organizational commitment as “a work attitude that is directly related to employee participation and intention to remain with the organization and is linked to job performance.” Furthermore, there is a correlation between work performance and levels of organizational commitment. It is not only the responsibility of a leader to oversee or command the people who follow him, but it is also the leader’s task to make sure that his or her subordinates can achieve the goals they have established for themselves. Rhoades and This would encourage people to investigate their ideas for creativity and decision-making since it would excite them. As a result, leaders need to manage and support their workers’ thinking and provide ideas and proposals to assist and influence those individuals. There is expected to be a decrease in the number of absentees due to the presence of a supportive leader. Workers and subordinates will display devotion to the job (Abernethy, 2010). Because of this, the leaders are accorded a level of belief and respect. Due to the circumstances that have arisen, the organization will eventually see an increase in efficiency and effectiveness (Greenberg, 2008). The leadership of a business is one of the most critical components responsible for determining whether or not the company will be successful (Katper, 2020).

According to Burns (1978), when leaders and followers demonstrate mutual care for managing and directing organizational operations, it can raise the degree of loyalty and moral values that workers have toward the organization and the employees themselves about the company.

Consequently, workers are more inclined to place the objectives of the business ahead of their own goals (Westerman, 2007). In the words of Burns (1978), “Transformational leadership is observed when leaders encourage followers to boost up the level of their morals, motivation, beliefs, perceptions, and coalition with the objectives of the organization.” An example of this sort of leadership may be seen here. The subjects of their studies were staff nurses. Based on the results of this study, it was determined that the transformational leadership style positively impacted the level of commitment inside a business. Employees or their subordinates are motivated by transactional leadership to enhance their level of organizational commitment and to increase their level of satisfaction.

Theoretical Reflection

Action Control and Organizational Commitment

Action control compares actual and desired behavior through direct monitoring or supervisory managerial activities by setting formal rules, standard operating procedures, pre-action reviews, and physical constraints (Cunningham, 1992). According to Liu (2022), they found in their research that there is a direct relationship between action control and organizational commitment, providing detailed steps toward goal attainment. The indirect effect of organizational commitment via an action control element is negative (Weinberger, 2014). The interpersonal relations between top executives and their subordinates will be stimulated through action control by providing lower-level managers with information and guiding them to perform certain activities. Through the formal policies and procedures, the lower-level manager shifts their attention toward critical issues to increase productivity and achieve goals. According to Meyer (1989), an organization is positively related to organizational commitment.

Result Control and Organizational Commitment

Meyer (1989) establishes a clear correlation between outcome control and organizational commitment, outlining specific goal attainment procedures. The resulting control encompasses financial and non-financial key performance indicators, including budgets and transfer pricing schemes, that contribute to financial sustainability and the development of efficient and effective work processes. Weinberger (2014) found that using the outcome control element negatively influenced organizational commitment. Abernethy (2010) found that leadership styles have a broader impact on organizational commitment beyond direct consequences. The behaviors of leaders also influence the implementation of management control procedures, which in turn contribute to the establishment of a high-commitment organization. Liu (2022) found that top managers use participatory budgeting to express gratitude and maintain a positive relationship with their subordinates. Liu (2022) states that lower-level managers need assistance to achieve overall goals, which may be achieved by offering constructive criticism.

Critical Analysis of the Literature

Through the literature, different researchers like Pradhan (2015) and Weibenberge (2014) say the impact of formal leadership on organizational commitment is positive and negative. This research finds a positive relationship between the action and result control element on organizational commitment. Most researchers find a positive relationship between the action and result control element on organizational commitment (Pratama, 2022).

Identify Literature Gap

The research on the impact of formal leadership on organizational commitment was done in Germany by taking medium and large-sized firms. By changing geographic areas and organizations, this study considers taking service organizations (education) as per the recommendations of Weibenberger (2014). This study is conducted to identify whether the impact of formal leadership is positive or negative on organizational commitment.

PROPOSED A THEORETICAL FRAMEWORK

Introduction

The theoretical framework represents and elaborates on the relationship among the variables. The literature review sets the stage for a sound theoretical framework, and the theoretical framework based on the literature review is taking action control and result control under formal leadership as independent variables and organizational commitment as the dependent variable.

Figure 1: Shows theoretical framework of the study.

Hypothesis:

H1: The impact of action control on organizational commitment is positive.

H2: The impact of result control on organizational commitment is positive.

Proposed Research Methodology

Population Frame

The population refers to the whole collection of citizens, proceedings, or belongings of attention the researcher needs to examine (Pradhan, 2015). It is the collection of citizens, proceedings, or belongings of attention for which the researcher needs to create inference (based on sample statistics). All the faculty members of the educational institutes within the boundaries of Gilgit are our population.

Sample Selection

A sample is the subset of the population (Pradhan, 2015). The sample for this study will be selected using a convenience-based sampling methodology. The general rule of thumb for selecting a sample using this methodology is a maximum of 3 respondents per item of the Instrument Instrument. This study considers data from more than 45 respondents to the requiring the item of the InstrumentInstrument of this study, i.e., 15.

Unit of Analysis

In this research paper, we researched the impact of formal leadership on organizational commitment as we have taken service organizations such as education, so individual teachers are the unit of analysis in our studies.

Type of Study 

The analysis is done to detect cause-and-effect relationships between dependent and independent variables. A study in which the researcher needs to describe the cause of one or more difficulties is called a causal study (Christensen, 2010). The researchers describe the cause and effect of action and result control on organizational commitment.

Time Horizon

A study can be undertaken in which data are gathered just once, perhaps over days, weeks, or months, to answer a research question called cross-sectional studies (Christensen, 2010). The data was gathered in one time or one month, so the time horizon of our study is cross-sectional.

Instrument Development/Selection

The Instrument of this study is adapted from the study of Weibenberger (2014).

Proposed Data Collection Procedures

Data was collected through a self-administered questionnaire, and answers were acquired on selected five 5-point Likert scale. The Likert scale is intended to look at how powerfully a subject agrees or disagrees using a statement on a five-point scale (Bougie, 1984).

Proposed Data Analysis Techniques

In this research paper, we will use regression data analysis approaches to determine the effect of the dependent variable on the independent variable. Correlation, which conveys the link between the variables, will be used to demonstrate the association between the variables. SPSS is the only means by which the information examination method determination is now available. An outcome analysis should be performed after the data collection for the position. Descriptive statistics, correlation analysis, and regression analysis are the three methods that may be used in SPSS to analyze the data that has been gathered before it is arranged for examination.

DATA ANALYSIS RESULTS

Introduction

As mentioned earlier, data was collected through questionnaires, which were then entered into the statistical package for social scientists (SPSS) to measure the results to achieve the aim of this study. SPSS was also used to analyze the pre-coded questions. This package was used because it is easy to use and can also be used to discuss the results. It is also simple and easy to enter and edit data directly into the program.

Descriptive Statistic

Descriptive statistics give the person who reads a précis of the planned example. The descriptive statistics are dissimilar depending on their scale group, and the penalty frequently represents variety, difference, regular variation, and mean. Descriptive statistics is often open to diverse information, such as pie charts, to give the person who reads a more precise outline. In this research, descriptive statistics will outline the sample—frequency distribution of demographic variables.

Table 4.1. Demographic Details of Respondents of Gender

Table 4.2 Age of the Respondents

Table 4.3: Level of education of the respondent

Table 4.4 Marital status of the respondent

Result Control and Action Control are our independent variables, and Organizational Commitment is our dependent variable. The number of items required to test all the independent and dependent variables is 5. The first attribute is gender, in which the table shows that a total respondent is 70 of 43 respondents are male, the percentage of male respondents is 61.4%, 27 are female, the percentage of female respondents is 36.6%, and the majority of respondents in our research are male.

The second attribute is age, in which the table shows that the majority of respondents in our age groups of our respondents are 56 respondents aged 30-35 years, which percentage of respondents is 80%, and 14 respondents above 35, which percentage is 20%.

The third attribute is education; the table shows that most respondents are masters. Our respondents in Graduation are 20, and the percentage of the respondents is 28.6%; in Masers, there are 38, with the percentage of respondents 28.6%; in Masers, there are 38, with a percentage of respondents 54.3%; in M.phill, there are 11 respondents which the percentage is 15.7%, and in Ph.D. there is one respondent and the percentage is 1.4% Fourth attribute is marital status in which table shows that the majority respondents are single which shows the marital status of our respondent in which 30 respondents are married. Their percentage is 42.9 and 40 respondents are single; their percentage is 57.1%.

Reliability

To make a decision and calculate the excellence of the research, reliability needs to be evaluated, which can be seen because it is an instrument for deciding if a dimension can be measured as steady. They aspire to use dependability to reduce prejudice and mistakes in the research. If an investigator is careful and completely reliable, it has no information of error (Christensen, 2010). The stability of investigation refers to the stipulation that the consequences be the same more than time, i.e., its repeatability, which income that if it is supposed to be completed once more, the consequence and end will be the same. Internal reliability, which regards whether the on-purpose pointers are reliable and central, means if one pointer has far above the ground values, is supposed to be one more indicator, measures a similar idea, and has high principles. To save the reliability of this research, Cronbach’s Alpha (α) was calculated in SPSS, which is a gauge of What diverse items in each variable correlation.

Table 4.5 Raliablity Test

To check the reliability of the Instrument, Cronbach’s Alpha was computed regarding the items of each variable. This measure indicates the consistency of the multiple-item scale. In our study, Cronbach’s Alpha for independent variable result control is .865, and for action control reliability, it is .694; similarly, for dependent variable organizational commitment, the reliability is .757. The Alpha for each variable indicates that the items from a scale have reasonable consistency reliability, and the result control indicates good internal consistency reliability.

Correlation Analysis:

Correlation analysis is used in advertising to demonstrate and abbreviate the power and friendship among two variables. The majority used correlation coefficient is Karl Pearson r, which explains linear relations among variables X and Y (Malhotra, 2010). The principles in the correlation test are between – 1 (strong negative correlation) and +1 (strong positive correlation), using 0 as a pointer of no correlation. Depending on the dimension, it is significant at what time to manipulate the meaning of the correlation. If the variable is positive or negative, it shows the course of the correlation. The example number of respondents improved the significance determination. A correlation study aims to see whether two-dimension variables co-vary and to measure the strength of the connection among the variables. At the same time, regression expresses the connection as an equation

Table 4.6 Correlation Analysis Table

Table 4.7 shows the positive relationship between result control and organizational commitment.

**. correlation is significant at the 0.01 level (2-tailed)

Table 4.2 shows the significant positive relationship between action control and organizational commitment and the significant positive relationship between result control and organizational commitment. The table further depicts a significant positive relationship between organizational commitment result control and action control. Our analysis is 99% correct, and there will be a chance for a 1% error. The correlation is significant at this level, and our analysis shows a 2-tailed test.

Regression Analysis

The regression analysis is used to arrange or examine the connection between dependent and independent variables. It can provide the investigator with answers to questions such as whether the connection survives, how physically powerful the connection is, the arrangement or shape of the connection, forecast values of the dependent variable, or management intended for other variables. This creates a similarity between regression analysis and correlation analysis. The notion of regression assumes the independent variable is a cause or a forecaster of the dependent variable. To save the meaning of the consequence in the regression analysis, the p-value can be designed to calculate how dependable the regression is. The p-value is supposed to be lower than 0.05, showing that the consequence is essential with at least 95 %. If the p-value is lower than 0.01, the result is essential with at least 99 % (Nolan & Heinzen,

2007). This research used regression analysis to test the first three hypotheses.

Table 4.8 Regression analysis Table

In the model summary, the R square is rejected because 38% is affected by the given variables, and 62% is affected by the other factors (company policies, technology). The Adjusted R square is rejected because it depends 38% on variables and 62% on other factors. The standard error of the estimation is 0.56875. ANOVA Stands for Analysis of variance, which tests the significant mean differences in variables among multiple groups. In our research, the sig. It is 0.000, so our signature accepts all the research variables. The value is below 0.05. The sum of squares in regression is 13.013, the residual is 21.673, and the total sum of squares is 34.686. Our mean square value of regression is 6.506, the residual mean square is 0.323, the F value in regression is 20.114, the Df value in regression of 2t value in residual is 67, and the total Df is 69.

Table 4.9″Regression coefficient Results for Organization Commitment”

The following table, titled coefficients, helps us to see which of the two independent variables influences the variance in organizational commitment. Through this table, reject and accept the variables using the values of “t” and the significance level “Sig .”The ” t ” value of the action control variable is above two, and the value of “sig” is below 0.05. The variable is accepted; the value of “t” of the result control variable is below two. If the value of “sig” is above 0.05, the variable is rejected. The result control variable of our research is rejected, and the action control variable of our research is accepted because all values of “t” are above two and the value of “Sig” is below 0.05 in the action control variable.

DISCUSSION AND CONCLUSION

Discussion

Leadership is the main root of any organization. Good leaders are the future of any organization, and their success and failure depend upon their leadership. In this study, result control and action controls, which are the elements of formal leadership, are focused. Result control consists of the financial and financial instruments of an organization; financial instruments consist of budgeting and pricing, while non-financial instruments in which manager control subordinates’ performance so that they can achieve the organization’s goals and make decisions based on their observation. In action controls, managers control their subordinates’ actions and behavior and judge that their behavior and actions can achieve the organization’s recognized values and objectives (Paais, 2020). Every organization must maintain its leaders by providing essential training and development sessions. The research examined the influence of formal leadership on organizational commitment in service organizations in Gilgit Baltistan. For this purpose, the reliability test, regression, correlation, and analysis of variances (ANOVA) tests are run. Based on these tests, hypotheses are accepted or rejected.

The research findings were analyzed using a quantitative method, and this approach was used to explore formal leadership through self-administrative questionnaires. This study has two independent variables: action control and result control, and the dependent variable is organization commitment. This study investigates the impact of formal leadership on organizational commitment in service organizations.

This study shows that result control has a positive influence on organizational commitment. Result control consists of the organization’s financial and non-financial instruments. When these instruments are effectively controlled, organizational commitment is built and developed, and action control consists of employees’ behavior. Decision-making leads to enhanced organizational commitment. Similarly, employees want to be loyal to their organization, improve their willingness towards the organization, and always try to defend their organization. The result of the study is linked with (Weinberger, 2014), who discovered a positive correlation between formal leadership and organizational commitment.

The findings from the data analysis show that formal leadership has a significant and positive relationship with the organization. Therefore, action control and result control are helpful for leaders to commit to their organization. Similarly, proper control of results and actions is helpful to increase the willingness, commitment, loyalty, involvement, strong beliefs, and acceptance of organizational values, rules, and regulations.

Previous research indicates that all these leadership styles help increase employee loyalty and organizational commitment. After data analysis, formal leadership has a significant favorable influence on organizational commitment. Previous research on formal leadership positively and significantly affects organizational commitment (Weinberger, 2014); according to Pradhan (2015), formal leadership positively relates to organizational commitment. The results link with the previous research.

Conclusion

The management literature contains research that a leadership behavior style is closely linked with organizational commitment. The management control system is essential for increasing organizational commitment toward attaining goals. Our research paper aims to provide a model that accounts for the effects of formal management control elements, which serve as a turning point between leadership styles and organizational commitment.

My study contributes to recent literature, and recent studies support a more comprehensive view of management control systems. Instead, we provide evidence of the positive effects of action control on organizational commitment (Ratnasari, 2020). Therefore, the results align with previous research that questions the universal assumption that formal control systems lead to more positive organizational outcomes. The analysis draws attention to the impact of action and result control on organizational commitment. According to The findings, there is a positive relationship between action control and organizational commitment and a negative relationship between result control and organizational commitment. Using the findings of (Weinberger, 2014), result control shows a negative relationship.

Practical Implication

According to the research based on the impact of formal leadership on organizational commitment, there are two implications: managerial implications and educational implications. Managers in different organizations, primarily in service organizations, use findings in their organizations to get desired results. We suggested that managers use the findings in their organization to get positive feedback and work effectively and efficiently. The second implication of the study is for education implication. The faculty will use the findings in the education sector to improve the organization.

LIMITATIONS AND RECOMMENDATIONS

Given our results, this study further proposes that a focus should accompany selecting and developing an organization’s top management on those characteristics correlated with the planned leadership style and the resulting choice of formal management control elements to enhance organizational commitment. The results and findings guide top management of service organizations to use specific management controls in their organization.

Similar to other experimental works, the study is subject to several limitations. The results are based on survey data collected through a questionnaire and, therefore, are subject to possible biases associated with this approach. Many individual and organizational characteristics influence management control systems; the research design may be subject to biases caused by absent variables, e.g., other variables, demographics (e.g., age or tenure), and leader personality. Thus, further studies can follow the findings under different leadership classifications and consider leadership elements not discussed in our study.

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APPENDIX- A

Research Questionnaires

Put a tick on your appropriate answer from the following options.

Key: 1=SD=Strongly Disagree; 2=D=Disagree; 3=N=neither Agree nor Disagree; 4=A=Agree; 5=SA=Strongly Agree