Accounting Dictionary
Leader
A leader is a person who can set policy for a company and convince people to follow it.
If the boss says everyone needs to be very polite to the customers, but everyone in the company is rude to the customers, then the boss is not a leader. He set policy, but no one followed it.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/leader/
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