The study seeks to deliver the connection involving
leadership and accountants’ work behavior in the local government of the
Philippines. For data conversion and analysis, the research study used causal
research and correlational design, conducted a survey in three first-class
municipalities in Quezon, the items in the survey questionnaire were
researcher-construct and had a Cronbach Alpha reliability score of work
behavior 0.71, autocratic leadership 0.71, democratic leadership 0.81, and laissez-faire
0.89, and used Jamovi and SPSS 29.0 version. Results showed that the democratic
leadership style has a significant connection to accountants’ work behavior
while autocratic and laissez-faire leadership styles have no significant
relationship. The study only looked at Lewin’s leadership styles and their
impact on accountants’ work behavior in the local government. The findings of
the study are helpful to understand which leadership style is the most suitable
for boosting accountants’ work behavior. It is suggested to leaders of local
governments to continue the practice of incorporating characteristics of
democratic leadership due to its positive influence on accountants’ work
behavior. In addition, it is recommended that the negative work behavior of
employees should be monitored and controlled with the intention of motivating
them in order to have a positive impact on their performance.
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