Why are accounting measurements more important to planning and controlling than to organizing and leading?

Answer 1

Organising and leading has a limited implication based on accounting measurements. The scale of operation is to be based on the investment and once this is decided, organising and leading is to get the targetted goal. But the targetted goal can only be achieved by proper planning based on the accounting measurements and also at regular intervals checks are made to see the correct course is being maintained to achieve the goal. Thus both planning and controlling are more essential for an organisation than organising and leading. If specific case had been referred, answer could have been more specific.
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Answer 2

Organizing and leading are more about intangibles and are focused on the future. Accounting measurements are more focused on results, and normalizing those results to be comparable to other organziations. Accounting measures are descriptive, not proscriptive, meaning that they can tell you what has happened, but won't tell you what to do going forward.
Leadership and organizing a business, on the other had, is all about deciding what to do and shaping the business into something that can do it. There is no one way of leading, and it is impossible to know the results of your decisions before you make them. While accounting numbers can help point out trouble spots within a business, they can't tell you how to fix them. This is where leadership comes in.