Performance as a Result of Managerial Accounting and Leadership Vision

Abstract

Achieving performance remains the desire of entities, both those present in the competitive market, and new start-ups that break the existing markets, capitalizing on the opportunities offered by an external environment characterized by volatility, uncertainty, complexity, and ambiguity, but also the present digitalization, internet of things (IoT), 5G internet, and e-platforms. Seen as a reflection of the clear vision of extremely powerful leaders, the overall performance of the entity is attained today against the background of the innovation process. This chapter presents radiography of the new research and deepening directions at the intersection of accounting and management, between science and practice, with the role of potentiating performance as a result of managerial accounting and leadership vision.