The aspects of leadership are manifold. This makes the question of what distinguishes good from bad leadership all the more complex. An objective assessment of leadership success usually fails due to the lack of suitable performance measurement systems. This book explores the question of suitable criteria to measure the efficiency and effectiveness of leadership in Austrian medium-sized enterprises. Methodologically, theoretical approaches from current business management literature and the social sciences were examined in terms of their practical relevance. To this end, the theory was compared with the empirical data collected. The qualitative research method was applied by means of expert interviews. Experts from the fields of controlling, human resource management and corporate and team leadership were interviewed for this purpose. Goals were identified in connection with employee leadership, on the basis of which indicators were derived that depict leadership success. Finally, the practical relevance of performance measurement systems for Austrian small and medium-sized enterprises was questioned.