The Influence of Adaptive Leadership on the Effectiveness of Managerial Accounting Systems

Abstract

This study aims to analyze the influence of adaptive leadership on the effectiveness of managerial accounting systems through literature study methods. By reviewing several scientific articles published in last five years, the study found that adaptive leadership has a significant contribution to creating responsive, flexible, and strategic accounting systems. Adaptive leadership characteristics such as the ability to respond to change, team empowerment, and drive for innovation enable organizations to navigate external challenges as well as improve the quality of managerial information. Adaptive leaders have also been shown to drive system digitalization, strengthen learning culture, and align reporting systems with organizational strategic goals. However, the influence of adaptive leadership is also influenced by the context of the organization, such as work culture, bureaucratic structure, and technological readiness. This study provides an in-depth theoretical understanding and opens up opportunities for further empirical research, particularly in identifying mediating variables that strengthen the relationship between leadership and managerial information systems. These results are also relevant as a reference in the development of managerial policies and planning for the transformation of the accounting system.