The Impact of Transformational Leadership Style and Management Control System on Management Performance of Co-operative and Private Companies in Malayer

Utilizing transformational leadership style in co-operatives and in the private sector can help maintain and develop a control system that values ​​creativity and innovation through the measurement of appropriate performance and reward systems. The purpose of the present study is to investigate the impact of transformational leadership style and management control system on managerial performance. The purpose of this study is applied, in terms of nature and method, descriptive-correlational. To test the hypotheses, a questionnaire consisting of 29 questions based on the 7-point Likert scale was used. The statistical population of the study consists of 100 managers and supervisors of cooperative and private companies active in Malayer city in Hamadan province in three sectors: services, agriculture and industry and mining. The sample size was 79 people, which was selected based on Cochran formula by relative stratified method and by using SPSS software, Cronbach's alpha coefficient was calculated and confirmatory factor analysis was used to evaluate the construct validity using Lisrel software. Data were analyzed using path analysis model and Sobel test was used to analyze the mediator variable. The results showed that transformational leadership and three ways of designing management control systems can have a positive and significant effect on management performance directly and indirectly. To investigate the role of mediator variable, the Sabell test method was used, which showed that the comprehensive performance measurement system, reward system and BSA system play the mediator role in relation to other variables.