The Impact of Strategic Leadership Program as ODI on the Usage Accounting Information System and Financial Performance

Josua Tarigan, William A. Kraus

Abstract


This study aimed to examinethe impact of Strategic Leadership Program (SLP) as organization development interventions (ODI) on the Usage Accounting Information System and Financial Performance.Strategic Leadership Program (SLP) designed as intervention programs, implemented to enhance Strategic Leadership Mindset (SLM) in Optics Groups, one of the market leader of eyeglasses industry in Indonesia. In this research the programs consist of four themes to enhance the strategic leadership index. The themes includes: (1) The roles of leadership;  (2) Value Chain; (3) Human Capital and (4) Four Types of Cultures.

The data analyzed and confirm that the SLP as ODI has succeeded to bring the improvement of SLM of the leaders which created an impacton the level of accounting information system usage and financial performance. Additionally, the monthly survey show concomitand finding on employee satisfaction and competitive advantage indexthat the intervention did not only solve the financial problems but also improve the non-financial performance because of the effect of accounting information system usage. 


Keywords


Strategic Leadership Program; Strategic Leadership Mindset; Organization Development Interventions; Usage Accounting Information System, Financial Performance.

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