LEADERSHIP AND ORGANIZATIONAL CLIMATE: CHALLENGES AND MANAGEMENT STRATEGIES IN THE ACCOUNTING SECTOR IN NATAL-RN
DOI:
https://doi.org/10.56238/arev7n10-024Keywords:
Leadership, Organizational Climate, Accounting Sector, Management StrategiesAbstract
This article analyzes the relationship between leadership and organizational climate in the accounting sector of Natal, Rio Grande do Norte, highlighting the main challenges faced by local companies and the management strategies adopted to promote healthier and more competitive environments. In a context marked by constant transformations, increasing regulatory complexity, and pressures for innovation, leadership plays a central role not only in technical management but also in building relationships of trust, engagement, and belonging. The qualitative and exploratory research was conducted through semi-structured interviews and document analysis in small and medium-sized companies, using content analysis as a data processing technique. The results showed that participatory leadership practices, based on dialogue, recognition, and structured feedback, foster more positive organizational climates, stimulating motivation and talent retention. Conversely, centralizing and change-resistant models tend to generate tension, psychological insecurity, and low cooperation. It is concluded that strengthening leadership in the accounting sector in Natal, Rio Grande do Norte, requires not only investment in technical skills, but also the development of socio-emotional and strategic abilities, becoming a competitive differentiator for organizational sustainability.
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