Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting

Abstract

Worldwide efforts to transform the public sector under the theme of 'New Public Management' have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper promotes the importance of leadership roles within the accounting change process by studying them within the context of a corporatized public sector entity. It offers a longitudinal analysis (1998)(1999)(2000)(2001)(2002)(2003)(2004)(2005) through the framework of 'levers of control'. Leadership roles within the accounting scenario are compared with leadership roles within the engineering scenario to demonstrate the importance of accounting in mediating leadership roles, and in the end, promote the organization's operational and financial performance. Through the framework of levers of control, this paper examines the different approaches and styles of an organizational leader in aligning beliefs systems among the workers, and creating management control systems through the mobilization of accounting calculative and constitutive power. This paper argues the importance of studying the characteristics of good leadership with in the organizational transformation process, particularly within the change management accounting practice that could lead to better organizational performance of the organization.

The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective

“…In this context, we formulate the following hypothesis: H4: The utility that manager attributes to FI influences economic company performance. Mail et al (2006), Biancone et al (2019) and Janka et al (2020) discuss the importance of studying change management accounting practice that could lead to improve organizational innovation and performance. Mail et al (2006) demonstrated that management accounting, as a managerial tool in creating organizational control, has a positive effect on organizational, financial, and operational performance.…”

“…Mail et al (2006), Biancone et al (2019) and Janka et al (2020) discuss the importance of studying change management accounting practice that could lead to improve organizational innovation and performance. Mail et al (2006) demonstrated that management accounting, as a managerial tool in creating organizational control, has a positive effect on organizational, financial, and operational performance. Traditionally, MCI's jurisdiction has played a role in providing information to assist managers in decision-making (Kaplan & Norton, 1996).…”

“…This kind of studies tend to "emphasize the importance of scale economies and other efficiencies in larger firms" (Lee, 2009, p.189), such as negotiation power, greater resources, and market opportunities. There are also a few studies that investigate organizational performance determinants, such as company's context characteristics (Mail et al, 2006;Lee & Choi, 2003). Other authors, such as Shen and Han (2020, p.809) demonstrate that "reorganizing accounting business processes can greatly improve accounting information decision making usefulness, thereby enhancing enterprises competitiveness".…”

Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria

“…The aim is to investigate the performance of the EFCC and to identify how institutional and organizational factors influence the effectiveness of the EFCC. This process cannot be assumed but explained and interpreted by the organizational members within the context in which EFCC operates (Mail et al, 2006).…”