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Leadership is often an important issue in organizations, not only during normal and stable times, but particularly vital during the period of financial distress. Leadership provides guidelines and affirmative actions that necessitates the viability of firms. It is just much too common that business owners are infrequently realize the hurdles that may arise because of the lack of managerial skills, professionalism, and/or leadership qualities in their own teams. Using the perspective of leadership, this book attempts to provide a glimpse of a managerial audit into a group of textile firms in Indonesia.