One of the most important determinants of manajerial effectiveness for a leader is success in organizing and influencing subordinates for keeping institution ( or office ) assets. The present research examine the correlations between leadership and operative accounting in Universitas Islam “ 45 “ Bekasi with the sample consisted of 17 leaders and 40 accounting/finance staffs. This research find aut that 0,109 correlation coefficient (r). This study also conclude that there is a weak correlation between leadership and operative accounting.
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