Indian Journal of Science and Technology

Abstract

This study investigates the relationship between servant leadership, which has recently received much attention in the field of human resource management, and the diversity of performance measures, which has been consistently emphasised in the field of management accounting. For an empirical analysis, a sample of 88 respondents from the Korean Federation of Community Credit Cooperatives was considered. According to the results, non-financial and financial measures were used more frequently under a high level of servant leadership, suggesting that the use of servant leadership can facilitate the design and use of performance measurement systems, which in turn should improve organisational performance.
Keywords: Financial Measures, Nonfinancial Measures, Performance Measures, Servant Leadership