LIDERAZGO DIRECTIVO Y ESTRATEGIAS DE COMERCIALIZACIÓN EN UN ESTUDIO CONTABLE EN EL DISTRITO DE SAN BORJA (LIMA – PERU), 2025

Abstract

In order to contextualize the research and attract the reader's attention, it is of utmost importance to consider that accounting firms in the current context are subject to increased competitiveness, innovation, and market positioning, which requires increasingly strategic leadership that is aware of human and technological factors. The research used a qualitative, basic approach and a case study design. A convenience sample of three executives from the institution was used. The technique used was a semi-structured interview, which was approved by three experts. Data analysis was performed using open coding with thematic analysis using Atlas.ti 25 software. The results obtained demonstrated that participatory and empathetic leadership, focused on communication and collaborative management, contributes to the implementation of business strategies. Among the main findings, it was found that there are difficulties related to internal communication, problems with change management, and a technological deficit that can disrupt strategic planning and execution. However, some progress was also identified, such as the incorporation of digital tools, regular meetings, efforts to professionalize management, etc. Finally, it was concluded that adaptive leadership, oriented toward prioritizing human relations, emphasizes the need for continuous improvement in cross-cutting aspects by managers.