The Leadership style and job satisfaction in the public sector: Influence of the Human Resources performance management system

Authors

  • Iago Ribeiro Bitencourt Universidade Federal de Santa Maria - UFSM https://orcid.org/0000-0001-6257-6804

    Doutorando em Administração e Ciências Contábeis, Universidade Federal de Santa Maria - UFSM. Mestre em Ciências Contábeis, Universidade Federal de Santa Maria, UFSM. Bacharel em Ciências Contábeis, Centro Universitário Cenecista de Osório - CNEC. Bacharel em Administração, Centro Universitário Leonardo Da Vinci - UNIASSELI.

  • Cristiano Sausen Soares Universidade Federal de Santa Maria - UFSM https://orcid.org/0000-0002-6427-8699

    Doutor em Ciências Contábeis, Universidade Federal de Santa Catarina - UFSC. Mestre em Administração, Universidade Federal de Santa Maria - UFSM. Bacharel em Ciências Contábeis, Universidade Franciscana - UFN. Bacharel em Arquivologia, Universidade Federal de Santa Maria, UFSM. Professor do Departamento de Ciências Contábeis e Programa de Pós-Graduação em Administração e Ciências Contábeis, Universidade Federal de Santa Maria, UFSM.

DOI:

https://doi.org/10.18800/contabilidad.202601.004

Keywords:

Public sector, job satisfaction, Performance assessment, Transformational and transactional leadership

Abstract

This paper studies the impact of the consistency of the Human Resources performance management system (HRPMS) on the relation between leadership styles (transformational and transactional) and job satisfaction. Such results can lead to the generation of new information about the relation between HRPMS and the impact on employees’ performance (Al-Maaitah et al., 2021; Rabiul et al., 2022) and leaders’ job (Al-Maaitah et al., 2021; Rabiul et al., 2022). To such purpose, a quantitative approach was adopted using a survey conducted to a sample of 132 employees of the Ministry of Infrastructure, and employing structural equation modeling and descriptive statistics. Findings reveal that both leadership styles have a direct impact on job satisfaction. It was also confirmed that HRPMS has a positive impact on job satisfaction in both leadership styles. Positive results were obtained as to the indirect impact of HRPMS on the relation between both leadership styles and job satisfaction. The results indicate that satisfaction in the public sector is verified by a sound system that validates the work plan, reducing ambiguity and strengthening the leader’s influence and the institutional trust.

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Published

2026-06-08

How to Cite

Ribeiro Bitencourt, I., & Sausen Soares, C. (2026). The Leadership style and job satisfaction in the public sector: Influence of the Human Resources performance management system. Contabilidad Y Negocios, 21(41). https://doi.org/10.18800/contabilidad.202601.004