SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||7|
|Section||Management Accounting and Costing|
|Published online||14 February 2017|
Leadership change: A case study analysis of strategy and control systems development
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia (TISSA-UUM), College of Business 06010 Sintok, Malaysia
* Corresponding author: firstname.lastname@example.org
This paper reports on how a change of leadership at the CEO-level influences strategic practices and control systems development. The case study describes how the new chief executive developed and communicated his vision and strategy through control systems and structural change. The findings indicate that senior employees’ involvement in strategic plan development (through SLT mechanism in this case) brought clarity and assurance to them. Meetings are important control mechanisms to structure the sharing of information and to enhance employee commitment and help decision making. It is argued leadership manifests through the interactions of leader with employees in many control practices. The findings have implications for family-owned businesses that are facing imminent change in leadership. They benefit founders/top managers that are about to change leadership of entrepreneurial firm to the next level by highlighting the importance of preparing leader’s capacity for an effective leadership role. The study also highlights some important factors which are seldom discussed in control theories.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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