Small and Medium-Sized Accounting Firms in India: Inclusive or Exclusive Leadership?

Abstract

This chapter explores leadership practices undertaken by owner-managers of small and medium-sized accounting firms in India. The overarching aim of the study is to identify whether or not owner-managers of accounting firms in India undertake inclusive leadership practices as a strategic orientation for their employees in the small and medium-sized firms. As the contemporary business demands an inclusive work environment to create a competitive advantage for firms on a long-term basis, it is important to study firms’ inclusive leadership practices. Data from 20 in-depth qualitative interviews is analysed to explore thematic categories of importance relevant to the Indian accounting context. The results indicate that the owner-managers of small and medium-sized accounting firms encourage or create exclusively gendered spaces in the organisation of work practices and lack core competencies associated with inclusive leadership.