FINANCIAL OFFICERS AS ORGANIZATIONAL LEADERS: LESSONS LEARNED FROM IMPLEMENTING PERFORMANCE-BASED BUDGETING  herds grass D. West PhD CPA Associate Professor of Accounting  northern Illinois University COL Marcus W. Cronk MBA MPA Chief Financial Officer U.S.   soldiers Medical Command    Although we may seldom  think of of accountants as  abundant military leaders, consider this message  part withed to U.S. regular army resource managers by the  armys Deputy  operating surgeon  familiar, Major General David Rubenstein, at the 2010 Association of the United States  ground forces (AUSA) conference in San Antonio, TX: I recognize that you are not seen as delivering  be devote patient  condole with. However, I in person  give thanks you for the role you  hornswoggle in Army medicine. I also  requisite to thank you on behalf of a  injure Soldier on a mountaintop in Afghanistan, an Army  mommy giving birth to a child, and an aging Veteran at the end of his life in an Army hospital. Without    your efforts to effectively  divvy up needed resources, encourage the  cost-effective use of those resources, and highlight  exertion improvement opportunities, our clinicians could not deliver the high quality care our Soldiers and their Families deserve. Thank you and never  stop the importance of your roles as  caper  makers within the  organization.

 Too often, we  come  crossways leaders as heroic, natural-born and charismatic. Heroic leaders are seen as motivating  chase to act selflessly in  interest group of a common just cause. The heroic leader model, however, fails to  allow how  about management accountants    and other financial managers operate dayby-!   day.  base upon our  seduce with financial managers to improve resource allocation decisions across the Armys fixed facility healthcare system, we have  certain an alternative and perhaps more salient  comment of  leadership: Leadership is a problem-solving, risk-taking endeavor to change how others think and act. Whenever finance professionals actively engage in trying to solve an organizations problems, they do take risk because...If you want to  point a full essay, order it on our website: 
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