The Development and Validation of Innovative Leadership Scale in Auditory Company
Keywords:
Scale development, Innovative leadership, Psychometric properties, Exploratory factor analysis, AuditorAbstract
Due to digital disruption, the auditing firms and the auditors have greatly been impacted as being the key people who provide the auditing opinions to the business. The objectives of this study were 1. To explore definition, attributes, and factors of innovative leadership in auditory firms; 2. To develop and validate innovative leadership in auditory firms and; 3. To examine the structural factor of innovative leadership in auditory firms. This study was divided into two phases: qualitative and quantitative research methods. The qualitative consisted of the interviews to the four key informants and the second phase was conducted to the 450 auditors in Thailand. For the definition of innovative leadership, referring to the in-depth interview at the first phase of research, it has been found that the innovative leadership in auditing firms can be categorized into five dimensions 1 Team Working; 2. Embracing to Change; 3. Self-development and Team Development; 4. Goal Setting; and 5. Networking. Therefore, the researcher collected the first key findings to define the meaning of innovative leadership as the ability to influence team management to achieve goals, embrace change, assess and take risk of taking the initiative or improving process in own's or team's responsibilities, have perseverance, embracing diversity and inclusion in the team, assign tasks based on individual capability, motivate team and build collaboration, inquiring for information from both inside and outside organization in order to gain the new approach or body of knowledge which the innovative leader significantly supports in bringing the innovation into practice to serve customer's context or needs. The exploratory was applied in order to extract the factors. According to the research findings, there were 34 items of innovative leadership in the auditory firms which could be categorized into five factors: change management, team development, being ambitious, self-development, and building and networking. The psychometric measurement was controlled by the reliability and validity, item-total correlation, and reliability. This study also demonstrated the meaning of Innovative leadership and factors in auditors in Thailand. The psychometric properties can also be used as the tools for developing innovative leadership for auditors in Thailand.
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