Experience level: 
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Cledinei Clóvis de Melo Cavalheiro; Suzete Antonieta Lizote; Marisa Luciana Schvabe de Morais


The presence of a good leader can cultivate, considering the importance of his role in the organization, a better work environment and maximum efficiency and effectiveness of employees and, as a consequence, enhance the development and sustainability of organizations. Based on this premise, this study aims to analyze the relationship between leadership styles, well-being at work and organizational commitment, in the perception of employees who work in accounting organizations in the state of Santa Catarina. Regarding the methodology, this study is classified according to its approach as quantitative and descriptive due to the general objective. Regarding the procedures, it is classified as survey research. Data were collected by applying an instrument composed of demographic data and three self-completed questionnaires already validated in Brazil. For leadership, The Multifactor Leadership Questionnaire ® (MLQ) (Bass and Avolio, 2004) was used; for organizational commitment, the three-dimensional model by Meyer and Allen (1991); and the Well-Being at Work Scale (EBET) by Paschoal and Tamayo (2008) for the well-being construct. The population consisted of all employees who work in accounting organizations, characterized as ¨Societies¨ of Collective Responsibility, in the state of Santa Catarina and the sample was composed of 226 respondents. Univariate and multivariate techniques were used for data analysis. The main findings indicated that Leadership influences Organizational Commitment (direct effect) as much as Employee Well-being (direct effect), and Commitment also influences Well-being (direct effect). The only indirect effect proposed in the structural model refers to Leadership and Well-being, which highlights the mediating action of Organizational Commitment on the relationship between Leadership and Well-being. Thus, the hypotheses of this study were confirmed in view of the direct or indirect effect between the constructs by the partial mediation of Organizational Commitment in the relationship between Leadership and Well-being. This research has shown as theoretical contribution the analysis of the relationship between the constructs Leadership, Organizational Commitment and Well-being in a joint manner, considering all its dimensions. Finally, the contribution applied to society in this paper is based on knowledge of the relationship between these three constructs, which can help accounting managers in terms of managing their businesses.