Leadership concept – help to accountant


Leadership concept, understanding and insight. How it can help the work of an accountant


Stoner (2001), had analysed leadership theories and research, pointed out that “there are almost as many different definitions of the term leadership, as how many people tried to describe it.”

One of the definitions of the term leadership states that members of the group leadership activities needed to complete a task, guidance and leadership of their exposure to the process. From this definition, run four important conclusions:

1. Leadership involves others, personnel and followers. Their determination and willingness to obey orders leadership group members help to establish and define the leadership status, allows for leadership; without people who need leadership qualities of leadership is required.

2. Leading means a difference in power (power) distribution between the leader and the group members. Group members can shape and actually shape the group’s activities, but the leader usually has more power. The more sources of power may dispose of the leader, the more spectacular of his leadership potential. However, the same managers who have the same formal power differ from one’s ability to use reparation, punishment, attractiveness or expert power.

3. Leadership is the ability to use different forms of power, in various ways by influencing the behavior of their followers.

4. Leadership deals with values. Moral leadership requires taking into account the values and followers to give enough knowledge about alternatives, so that they themselves can make informed choices when it comes time to decide to follow the leader or not.


Thus it is possible to distinguish three elements common to all definitions of leadership: the influence of the group and purpose.

Leadership is closely related to the management and to be important, but leadership and management is not the same concept. To make the distinction, leadership theorist Warren Bennie stated that too many organizations manage and too little leadership. A man may be a glamor leader: a good planner and a great administrator, but he may lack the necessary ability leader. Others may be effective leaders: they are able to inspire other people’s enthusiasm and dedication, but they may lack the leadership skills of other energy-induced target the desired direction (Stoner, Freeman, Gilbert, 2001).

Some other researchers, undefined (2004) examine leadership as a process, rather than the situation in which a person can take the organization. Leadership is defined as follows: leadership – is the ability to influence people; leadership – it is a personal force, motivating and coordinating members of the organization to achieve organizational goals leader – a learning and growing organization. The last of the definitions of leadership requires the analysis of the phenomenon as a learning organization concert. Leadership in an organization becomes a mass phenomenon, and the role of the leader is not constant. Leaders can be anything, such an organization. Their emphasis on multidimensional leadership includes caring for people and concern for the importance of production. Leader should take care not only in relations with the people, but the results and efficiency.


Leadership is an internal process of a particular group, depending on the group members’ initiative. Leadership linked group activities with other groups and society as a whole, which is part of this group, operational objective. Leadership is based on informal interpersonal affection, acceptance, solidarity, opposition and other relationships. Leadership is based on the official subject dependency relationships between managers and subordinates, between the manager and the directors present at higher levels. Management and leadership do not eliminate the differences between the two groups of phenomena similarities and bonding.


Psychologists and other researchers trying to understand the leadership sought to establish the personal leadership qualities. It was assumed that leaders have some innate personal characteristics. The idea that leaders are born, not becoming, these days more and more popular among fans, but not among professional researchers.

Researchers looking for measurable signs of leadership, based on two approaches:

1. Compare the people who become leaders, and persons to whom it could not be properties.

2. Compare the glamor and ineffective leadership qualities.


Leader effect in practice is not likely, however, to be significantly different from followers to leaders failed. However, it is believed that leaders are more educated, more extroverted and more confident than non-leaders. In addition, it is noted that the leaders of a higher stature. Distinguished leadership traits characteristic of many people, but most of them will never become leaders. It is likely that occupied the leading position, people are more confident and realize its value, so these features should be seen as the results of leadership skills, rather than a cause. Maybe the personality assessment is sufficiently precise and can be distinguished leadership qualities, but there is not to say that leaders should have any clear distinction.


As stated by Henry Rogers (1991), an important feature is the continuous promotion of their employees and their performance improvement efforts must be made to find a leader of the ways to do it and treat your people as personalities, trust them.


Often confidence is quite risky, but without risking any, you cannot be a good leader and manager (Rogers, 1991).

These days more and more people doubt equality between women and men abilities and possibilities, but gender stereotypes prevent women recognized as a potential leader. And while studies show that fewer women than men are becoming leaders, but they have become, they cannot work less efficiently than men.

Many newer and less common approaches in an attempt to determine the characteristic features of leadership, efforts are spectacular and relatively ineffective leadership characteristics. However, this theoretical direction and failed to distinguish the characteristics of successful leadership. One study shows that reasoning, initiative and self-confidence is very much linked to the high level of governance and working ability. However, the study also revealed that the most important factor associated with the management level and ability, is the manager’s ability to “supervise”, vol. y. director skills to use “shall effect” methods appropriate to their particular situation. Most other studies conducted in this area show that glamor leadership does not depend on any specific features of the combination, but rather on how leadership traits meets the demands of the situation “(Stoner, Freeman, Gilbert, 2001).

Today, the environment is changing constantly. Can only guarantee that everything will change, however, to suggest that optimism, trust, honesty, determination to remain characteristic of leadership.


Optimism is contagious: a great leader pessimist’s organization can be filled with positive excitement about the future. Such excitement increases workers’ advantage, brightens the organizational climate, morale goes up the entire organization. Strong performance of the leaders of the future always looks bright. To achieve their objectives, they may be faced with many hardships, hard work, but always with the hope optimistic about the future.


Trust is inseparable from the concept of managerial commitment, regardless of the organization. Brings together leaders confident self-confident followers, so these are the leaders of the organization’s unstoppable, and is reflected in the conduct of staff leadership behavior. When leaders are shy and distrustful – and so is their staff together and organizational performance. When leaders demonstrate self-confidence, their sequence workers, and the results are usually impressive.


Integrity – is a feature that distinguishes great leaders from the crowd. It’s ethical behavior, the use of fair play. Conscientious people want to follow honest leaders, and employees want to have the most respectable leaders. Some of its leaders behave honorably; the organization of its employees, customers and other people’s lives a very important place. Then the organization considered and talked favorably.

Decisiveness – as well as one of the best features of the leaders. If workers constantly complain about anything, which means that their bosses are hesitant. People are recruited into the manager’s position in order to keeps making the decisions, but most of them losing money because they are afraid to make the wrong decision and be responsible for it. Most of the so-called leaders prefer perpetual postpones the moment of decision-making and are looking for more information, or listen to alternative views of others. These people expect that eventually everything will change, and decisions do not need, or someone else will decide for them.


True leaders make decisions, but that does not mean in any way that they decide suddenly and without thinking. True leaders are not in a hurry and gather the required information, people and resources. If the data is available immediately – this is very good, and if not – the leader carefully compares the data available with the need for a decision and act accordingly. There are bold and do not wait for the events will occur spontaneously.


Studies of leadership show three approaches to this phenomenon: behavioral, coincidences in terms of leadership and charismatic leadership.

Behaviorist approach focuses on leadership roles and styles. One or more members of the group must carry out studies show that both the functions associated with a task or a group of maintenance for the purpose that the team works effectively.

Leadership styles – various forms of behavior chosen by the leaders, directing staff and making them influence “(Stoner, Freeman, Gilbert, 2001).


Managers are usually able to solve problems, make the right decisions and implement them. They are properly managed in making decisions and control their execution, constant staff initiative, and well-organized work of personnel, properly supported by a dedicated team and teamwork institution. As well as heads of the right distribution of responsibilities, using the best qualities of employees. Most of the company’s accountant involved in the planning of financial activities. CEOs usually notice and appreciate their work.

Leadership has evolved. Accountant with leadership qualities can be more successful at work in their career than the accountants, who are well at only doing their job.

Usually accountants having leadership or management skills responsible for activities, work intensively, dutifully, seeks to benefit the company. They have a clear vision, understands the goals set for them is planned the company’s financial activities.

Accountant – leader more free communicating, creating an atmosphere of openness and freedom, with almost all friendly relations, usually tolerate diversity of opinion.

If there are problems dealing with conflicts, having read leadership and management literature can help in this field professionally solve the problem.





























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