Sarcouncil Journal of Public Administration and Management

Abstract: Strategic Profit and Loss (P&L) accountability has emerged as a critical governance mechanism for aligning operational decision-making with financial performance in growth-oriented enterprise organizations. This study investigates the influence of decentralized financial ownership on enterprise growth outcomes by integrating key accountability variables such as Degree of P&L Ownership, Financial Decision Autonomy, Budgetary Control Intensity, Cost Accountability Ratio, Revenue Responsibility Index, and Investment Authorization Scope with performance indicators including Enterprise Growth Rate, Contribution Margin Stability, Operating Efficiency Index, Customer Lifecycle Profitability, and Resource Utilization Effectiveness. A multivariate analytical framework incorporating Principal Component Analysis, Multiple Linear Regression, Canonical Correspondence Analysis, and Hierarchical Cluster Analysis was employed to examine the relationships between financial accountability structures and growth performance across enterprise units. The results indicate that enhanced financial ownership at the functional level contributes significantly to improved operational efficiency, margin stability, and lifecycle profitability, thereby facilitating sustainable enterprise expansion. Furthermore, accountability-driven governance frameworks enable localized innovation while maintaining fiscal discipline, ensuring alignment between growth ambition and financial resilience. The findings underscore the importance of embedding strategic P&L accountability within leadership roles to support scalable enterprise performance in complex organizational environments.