Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations

Purpose The purpose of this paper is to explore the role leadership in management accounting change processes and outcomes. Design/methodology/approach draws on an ethnographic study a Southern European company mobilizes leader–follower relations as method theory analyse observations. Findings findings show how dispute between two top managers can be amplified during process percolate throughout organization. authors identify five contested areas where amplifies by unfolding its reach other organizational actors. shape reinforce fragmented organization, with some members creating convergent while others divert fragment increased turnover. This amplification lead unexpected outcomes terms whom performed. Research limitations/implications propose followership important but, date, largely neglected theme research. Originality/value In contrast prior literature, departs from leadership-centric role-based approach employs co-constructionist relational change. addition, it applies extends Alvesson's (2019a) “divergent relationalities” presumed leaders followers. doing so, also adds field theorizing integrating situation novel theoretical framework.