The transition of leadership via accounting practices: the case of a Chinese entrepreneurial firm

Jiafan Li and Julia A. Smith

Meditari Accountancy Research, 2025, vol. 33, issue 4, 1150-1172

Abstract: PurposeAccounting changes that take place in the context of different leadership styles, especially in SMEs, require further investigation. This paper aims to explore how accounting enhances monitoring and control for legalistic leaders and how accounting changes facilitate leadership transition to resolve accounting issues and emotional conflicts within entrepreneurial firms.Design/methodology/approachThis paper adopts a case study in a Chinese entrepreneurial firm to explore the relationship between accounting changes and leadership behaviours rooted in the traditional Chinese philosophies.FindingsLegalistic leaders enhance monitoring and control, through the flow and interpretation of accounting information, to retain power. However, rule-based accounting order, with rewards and punishment, may create emotional conflicts. The difficulties of implementing accounting changes facilitate legalistic leaders to embrace transformational leadership to resolve trust, emotional conflicts and accounting issues.Originality/valueThis paper provides insights into the transition of leadership styles in the process of implementing accounting changes in the Chinese context, which contributes to future comparative leadership and accounting practices with Western philosophies.

Keywords: Legalistic leadership; Transformational leadership; Accounting information; SaaS ERP system; Emotional conflicts (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-06-2024-2537

DOI: 10.1108/MEDAR-06-2024-2537

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