Leadership is the art of accomplishing more than the science of management says is possible. The manager asks how and when; the leader asks what and why. The manager operates within the status quo; the leader challenges it. The manager has his eyes on the bottom line; the leader has his eyes on the horizon. These sayings describe the symbiotic relationship between management and leadership. A healthy organization needs both. Leadership is vision. Management is implementation. They are the yin and yang of business.