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States that two goal orientations may be held by individuals: a performance goal and a learning goal (Ames and Archer, 1988; Dweck and Leggett, 1988). The much‐discussed learning organisation requires individuals either to possess or to develop a learning orientation. Leadership theorists (Bass, 1985; Burns, 1978) have identified characteristics of leadership which may be classified as transactional or transformational. The links between leadership and goal orientation are explored. It was conjectured that transformational leadership would be associated with a learning‐goal orientation and transactional leadership would be associated with a performance‐goal orientation. These propositions are supported by evidence from an empirical study of professional accountants in the UK. The findings suggest that desirable leadership behaviour for a learning organisation is transformational and desirable follower behaviour should include a learning orientation.

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