It is about both "what" and "how"
Even the best plan may fail with ordinary leadership
The 2nd best can succeed with good leadership
Thus a manager has two equally impotant roles to drive change and results
The management role
Which is mainly about “what” and doing the right things, i.e. numbers and facts vis-a-vis target setting, planning and control
The leadership role
Which is mainly about ”how” and doing things right, i.e. people and emotions vis-a-vis execution by organizations and teams