DIRECTIVE LEADERSHIP AND MARKETING STRATEGIES IN AN ACCOUNTING FIRM IN THE DISTRICT OF SAN BORJA (LIMA - PERU), 2025

Luis Sarmiento Andrade J.; Oswaldo Jiménez Rivera W. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.889

Resumen

The current competitive context has led accounting firms to strengthen not onlytheir technical capabilitiesbutalso their marketing strategies, which are closely linked to managerial leadership. In this regard, leadership plays a relevant role in decision-making, internal communication,and resource management, allaimedat promoting clientpositioning and loyalty. The purpose of thisresearch was to analyze the extent to whichmanagerialleadership influencedthe implementationof marketing strategies inan accountingfirm located inthe district of San Borja, Lima, Peru. The study adopted a qualitative approach, was basic in nature, and employed a case study design. The sample consisted of three managers from the accounting firm, who were selected through convenience sampling.The data collectiontechnique used was the semi-structured interview, which was validated through expert judgment, and data analysis was conducted using open coding and thematic analysis with the support of Atlas.ti 25 software. The results indicate that participatory and empathetic leadership facilitates the implementationof marketing strategies, thereby contributing to the sustainabilityandcompetitiveness of the accountingfirm.

Instituciones: Universidad Científica del Sur