FINANCIAL OFFICERS AS ORGANIZATIONAL LEADERS: LESSONS LEARNED FROM IMPLEMENTING PERFORMANCE-BASED BUDGETING timothy D. West PhD CPA Associate Professor of Accounting  boreas Illinois University COL Marcus W. Cronk MBA MPA Chief Financial Officer U.S.   master of ceremonies Medical Command    Although we may seldom  think of of accountants as  abundant military leaders, consider this message  part withed to U.S.  host resource managers by the  soldierss Deputy  operating surgeon  familiar, Major General David Rubenstein, at the 2010 Association of the United States  soldiery (AUSA) conference in San Antonio, TX: I recognize that you are not seen as delivering  be devote patient  fretfulness. 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  hurt Soldier on a mountaintop in Afghanistan, an Army  ma giving birth to a child, and an aging Veteran at the end of his life in an Army hospital. Without your effo   rts to effectively  assign needed resources, encourage the  cost-effective use of those resources, and highlight  military operation 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  line of  create  makers within the  physical composition.

 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  close to ma   nagement accountants and other financial man!   agers operate dayby-day.  base upon our work with financial managers to improve resource allocation decisions across the Armys fixed facility healthcare system, we have  real an alternative and perhaps more salient  comment of  leading: Leadership is a problem-solving, risk-taking endeavor to change how others think and act. Whenever  pay professionals actively engage in trying to solve an organizations problems, they do take risk because...If you want to  pick up a full essay, order it on our website: 
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