Explaining the Fit of a Leadership Model Based on the Characteristics and Expectations of the New Generation

Abstract

The present study aimed to explain and validate a leadership model based on the characteristics and expectations of the new generation among headquarters employees of the Iranian National Tax Administration.This study employed a quantitative, applied, descriptive-correlational design using a cross-sectional survey approach. The statistical population consisted of headquarters employees of the Iranian National Tax Administration. Based on Cochran’s formula, 384 participants were required; however, 400 questionnaires were distributed and 371 valid questionnaires were ultimately analyzed. Data were collected using a researcher-developed questionnaire designed to assess six dimensions of leadership aligned with the characteristics and expectations of the new generation, including individual and ethical characteristics of the leader, interactive leadership and social capital, generation-oriented human capital management and development, managerial and strategic competencies, digital transformation and data-driven governance, and institutional governance and leadership legitimacy. Data analysis was conducted using SPSS 29 and SmartPLS 4. Descriptive statistics, exploratory and confirmatory factor analyses, reliability and validity assessments, and structural equation modeling based on the partial least squares approach were used to evaluate the proposed model. The results confirmed the adequacy of the sample for factor analysis (KMO = 0.885; Bartlett’s χ² = 10451.900, p < 0.001). All questionnaire items demonstrated acceptable factor loadings and significant t-values, confirming measurement validity. The structural model showed that leadership in the new generation had significant positive effects on institutional governance and leadership legitimacy (β = 0.893, p < 0.001), interactive leadership and social capital (β = 0.829, p < 0.001), managerial and strategic competencies (β = 0.811, p < 0.001), digital transformation and data-driven governance (β = 0.788, p < 0.001), generation-oriented human capital management and development (β = 0.783, p < 0.001), and individual and ethical characteristics of the leader (β = 0.643, p < 0.001). The model demonstrated strong explanatory power (R² = 0.414–0.797), acceptable predictive relevance (Q² = 0.220–0.335), and a strong overall fit (GOF = 0.428). Reliability and convergent validity indicators also met recommended thresholds. The findings indicate that leadership aligned with the expectations of the new generation is a multidimensional construct encompassing ethical leadership, social interaction, human capital development, strategic competence, digital transformation, and institutional legitimacy. Among these dimensions, institutional governance and leadership legitimacy emerged as the most influential component, highlighting the importance of transparency, accountability, and organizational trust for younger employees. The validated model provides a comprehensive framework for understanding contemporary leadership requirements and offers practical guidance for organizations seeking to enhance employee engagement, retention, and organizational effectiveness in an increasingly multigenerational and digitally driven work environment.