Altering Rationality: The Impact of Group Support Systems and Style of Leadership

By Ertambang Nahartyo an Intiyas Utami

This study focuses on the mitigating effect of group interaction using a group support system (GSS) and a leadership style on individual self-interest in a resource allocation setting. Using a controlled laboratory experiment, individuals’ decisions when group members communicate via computer that allows synchronous communication are examined; where all comments are stored in a single location and updated in real-time.

The research also focuses on the effect of leadership style on the individual resource allocation decisions by considering if the effects of GSS will be different depending on the style of leadership. This study contributes to behavioural management accounting literature in two ways. First, it considers the impact of GSS in directing personal perceptions regarding resource allocation decisions. The expected findings allow the conclusion that both self-interest and social preferences are guiding motivational factors of individual behaviour. Secondly, this study sheds light on the process of how leadership style provides logical explanations on how employees undertake activities motivated by their self-interest or their care for organisations to which they belong.

Download PDF JAMARv12.2-Altering Leadership


About Prof Janek Ratnatunga 1129 Articles
Professor Janek Ratnatunga is CEO of the Institute of Certified Management Accountants. He has held appointments at the University of Melbourne, Monash University and the Australian National University in Australia; and the Universities of Washington, Richmond and Rhode Island in the USA. Prior to his academic career he worked with KPMG.
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