The present study examines the relative influence of two distinct leadership styles, servant leadership and entrepreneurial leadership, on the organizational commitment and innovative behavior of employees working in social enterprises. Analyzing data from 169 employees and 42 social entrepreneurs, we found that, although servant leadership was positively related to followers’ organizational commitment, the relationship between entrepreneurial leadership and organizational commitment was insignificant. In contrast, whilst we found evidence that entrepreneurial leadership was positively related to followers’ innovative behavior, the relationship between servant leadership and employees’ innovative behavior was insignificant. Our research contributes to the underdeveloped literature on leadership in social enterprises by exploring the relative effectiveness of different leadership styles (namely an entrepreneurial leadership style and a servant leadership style) in promoting follower work attitudes and behaviors in social enterprises. In addition, our research demonstrates the importance of leadership over and above followers’ individual differences such as pro-social motivation and creative self-efficacy

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PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.

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