진성리더십이 예산관련행동을 통해 공정성과 보상갈등에 미치는 영향

The leadership is considered as one of firms’ competitive advantages, as the leaders have significant influence on organizational performance(Vera and Crossan, 2004). Recent ethical issues, such as accounting and bribery scandals, lead public attention to desirable behaviors of the leaders. Therefore, this study aims to investigate which type of leadership helps improve organizational performance ultimately. Specifically, we focus on authentic leadership and examine its influence on budget systems and organizational members’ behaviors. Also, the background of this study is public sector, as the budget systems of public sector tend to be required to be more transparent than that of private organizations. Using data from a survey of military organization the analysis reveals that the authentic leadership has significant positive relationship with all of budget－related behaviors, including ‘evaluation of budget variance’, ‘communication with supervisors and subordinates’, and ‘budget negotiations’. Also, the results show that ‘evaluation of budget variance’ does not have significant effect on justice, while ‘communication with supervisors and subordinates’ and ‘budget negotiations’ are positively related to justice. Finally, in terms of the relationship between budget－related behaviors and compensation conflict, only ‘budget negotiations’ has significant negative effect on compensation conflict. Overall, the empirical evidence shows that the authentic leadership leads to stronger budget－related behaviors of budget managers, while these budget－related behaviors positively affect organizational members’ behaviors, such as perceived justice and compensation conflict.