The Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector)

Leadership style is the manager's attitude toward his or her role and employees. Individual effectiveness also indicates the individual's performance in the organization, how the individual performs his duties, and the extent to which the individual's goals are achieved. Organizational identity is based on the institutionalization of features, goals and the success of the organization is demonstrated by the employees and the feeling of belonging to it.Therefore, this study examined the relationship between leadership styles (liberal, integrative and command) with organizational identity and individual effectiveness of audit firms in 1398.The research method is descriptive survey. The statistical population of this study is Managers of audit firms in governmental and private sectors. Questionnaire (Salzman & Enderkulk,) is used to measure leadership style, Sherer et al. and Gary et al questionnaires are used to measure individual effectiveness, and Van's questionnaire to measure organizational identity. Structural equation method was used for data analysis by SPSS and PLS software. Research findings show that in both the governmental and private sectors, the use of command and liberal leadership style improves and promotes identity. but command leadership style is more influential than others styles in improving the identity of the audit institutions and less command leadership style in audit institutions of private sector and in contrast, the liberal leadership style is more evident in the private sector of audit institutions rather than in the governmental part. Also, there is a significant relationship between organizational identity variables and individual effectiveness in audit institutions, specially private sector.