The Mediating Role of Organizational Citizenship Behavior and Product Creativity between Risk-taking Tendency, Transformational Leadership and Performance

This study examines the influence of risk-taking tendencies and transformational leadership on organizational performance, emphasizing the mediating roles of product creativity, organizational citizenship behavior, and management accounting systems (MAS). This study employed a quantitative survey method by distributing self-administered questionnaires to 277 Chief Executive Officers (CEOs) of manufacturing firms in Banten Province. Data were analyzed with structural equation modeling (Smart PLS 3.3). The findings support thirteen hypotheses, demonstrating that risk-taking tendencies and transformational leadership positively affect product creativity and MAS, while product creativity and organizational citizenship behavior further enhance MAS. Moreover, MAS significantly mediates the relationship between both risk-taking tendencies and transformational leadership with performance. Overall, the results highlight that fostering risk-taking behavior and transformational leadership indirectly improves organizational performance through stronger creativity and MAS practices. Theoretically, this study extends organizational behavior and management accounting literature by integrating leadership, creativity, and control systems into a unified framework. Practically, the findings underscore the importance for managers to align transformational leadership styles with organizational needs for creativity, innovation, and calculated risk-taking. Supported by a well-designed Management Accounting System (MAS), this alignment can enhance decision making processes and foster a performance. Managers are encouraged to cultivate leadership behaviors that inspire innovation and support a risk taking tendency, as these elements are shown to significantly contribute to improved organizational performance in dynamic and competitive environments.