This book aims to define leadership in terms of accountability. It aims to erase the distinction between leadership and management, arguing for the neccessity of leadership qualities in most management positions. It argues that managerial leadership qualities depend less on personal qualities than on certain conditions that can be established within a company. The conditions that the book cites are as follows: managers must be one step higher in their cognitive capability than their subordinates; the organization of the firm must be such that the managerial stratum is a step beyond the subordinate roles; there should exist specifications of managerial practice that should be recognized and practised; the individuals in the firm should have the ability to do their work, and not be subjected to disruptive tendencies.