The Interplay of Accounting Professionals’ Emotional Intelligence, Decision-Making Styles, and Client Relationship Quality in Erbil’s Manufacturing Companies
Interplay of Accounting Professionals’ Emotional Intelligence, Decision-Making Styles, and Client Relationship Quality
DOI:
https://doi.org/10.63841/iue31602Keywords:
Analytical decision-making, decision-making styles, directive decision-making, emotional intelligence, mediating effect, rational decision-makingAbstract
This study examines the dynamic interplay among emotional intelligence, decision-making styles, and client relationship quality within the unique context of accounting professionals in Erbil’s manufacturing companies. Grounded in Mayer and Salovey’s four-branch model of emotional intelligence that integrates EI theory, decision-making models, and client relationship literature, the research aims to unravel the complex relationships shaping professional behaviours and outcomes. A Structural Equation Modeling approach was applied to a cluster sample of 422 responses from Bakhtiari, Brayaty, Nuseran, Kuran Ankawa and Eskan districts in Erbil, Kurdistan. According to the study, emotional intelligence directly affects directive decision-making in a significant manner as opposed to analytical and rational decision-making styles. The study upholds that directive decision-making does not mediate the relationship between emotional intelligence and client relationship quality compared to analytical decision-making and rational decision-making styles whose effects are moderate and high, respectively. This research contributes to the existing literature by bridging the gap between emotional intelligence studies and professional practices, particularly within the realm of accounting in manufacturing. Practical implications derived from the findings are expected to inform strategies for enhancing emotional intelligence, optimizing decision-making approaches, and ultimately improving client relationships in Erbil’s manufacturing companies.
Downloads
References
M. Ahmad, R. Bashir, & H. Waqas, “Working capital management and firm performance: are their effects same in covid 19 compared to financial crisis 2008?,” Cogent Economics & Finance, vol. 10, no. 1, pp. 2101224, 2022.
A. Wong, & L. Zhou, “Determinants and outcomes of relationship quality: a conceptual model and empirical investigation,” Journal of International Consumer Marketing, vol. 18, no. 3, pp. 81–105, 2006.
S. Aghazadeh, & K. Hoang, “How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?,” Accounting, Organizations and Society, vol. 87, p. 1-41, 2020.
R. T. Azeez, “Development cooperation for higher education in Kurdistan Region-Iraq,” Global South and Perspectives on Development Partnerships, vol. 174, no. 2, pp. 57-60, 2023.
S. Elbanna, & T. H. Elsharnouby, “Revisiting the relationship between formal planning process and planning effectiveness: Do organizational capabilities and decision-making style matter?,” International Journal of Contemporary Hospitality Management, vol. 30, no. 2, pp. 1016–1034, 2018.
A. A. Al-Wugayan, “Relationship versus customer experience quality as determinants of relationship quality and relational outcomes for Kuwaiti retail banks,” International Journal of Bank Marketing, vol. 37, no. 5, pp. 1234–1252, 2019.
E. E. Izogo, A. Reza, I. E. Ogba, & C. Oraedu, “Determinants of relationship quality and customer loyalty in retail banking: Evidence from Nigeria,” African Journal of Economic and Management Studies, vol. 8, no. 2, pp. 186–204, 2017.
C. Filipponi, S. F. Pizzoli, M. Masiero, I. Cutica, & G. Pravettoni, “The partial mediator role of satisficing decision-making style between trait emotional intelligence and compassion fatigue in healthcare professionals,” Psychological Reports, vol. 127, no. 2, 868-886, 2024.
G. Kankam, & I. T. Charnor, “Emotional intelligence and consumer decision-making styles: the mediating role of brand trust and brand loyalty,” Future Business Journal, vol. 9, no. 1, pp. 1–11, 2023.
J. D. Mayer, “The four branches model of emotional intelligence,” [Online]. Available: www.unh.edu/emotional_intelligence, 2007.
B. M. K. Alsalminy, & A. Omrane, “The effects of emotional intelligence on leadership effectiveness (A prospective case study of three industrial companies in Iraq)," Journal of Positive Psychology & Wellbeing, vol. 7, no. 2, pp. 988–1006, 2023.
H. Egbaria, “Emotional intelligence and its relationship to the career decision making difficulties among Israeli Palestinian high school students," European Journal of Social Science Studies, vol. 8, no. 6, 2023.
F. D. Fincham, & R. Rogge, “Understanding relationship quality: Theoretical challenges and new tools for assessment,” Journal of Family Theory & Review, vol. 2, no. 4, pp. 227–242, 2010.
H. N. Zaki, E. S. A. Abd-Elrhaman, & A. G. H. Ghoneimy, “The effect of emotional intelligence program on decision making style,” American Journal of Nursing, vol. 6, no. 6, pp. 524–532, 2018.
R. El Othman, R. El Othman, R. Hallit, S. Obeid, & S. Hallit, “Personality traits, emotional intelligence and decision-making styles in Lebanese universities medical students,” BMC Psychology, vol. 8, pp. 1–14, 2020.
C. H. Kwon, D. H. Jo, & H. G. Mariano, “Exploring the determinants of relationship quality in retail banking services,” KSII Transactions on Internet & Information Systems, vol. 14, no. 8, pp. 3457-3472, 2020.
L. C. Leonidou, B. Aykol, J. Larimo, L. Kyrgidou, & P. Christodoulides, “Enhancing international buyer-seller relationship quality and long-term orientation using emotional intelligence: the moderating role of foreign culture,” Management International Review, vol. 61, pp. 365–402, 2021.
M. Estrada-Guillén, D. Monferrer-Tirado, & M. Moliner-Tena, “Improving relationship quality during the crisis,” The Service Industries Journal, vol. 40, no. 3, pp. 268–289, 2020.
A. Blažys, "Leader’s emotional intelligence and project success in the professional services industry," Ph.D. dissertation, Vilniaus Universitetas, 2025.
J. P. Thomas, K. Asha, G. M. Shaju, D. Anto Pravin Singh, & R. Melba Kani, "Enhancing organizational dynamics: The impact of emotional intelligence on managerial performance and employee engagement in Tamil Nadu's banking industry," International Journal of Occupational Safety and Ergonomics, pp. 1–14, 2025.
T. Bradberry, & J. Greaves, “Emotional Intelligence 2.0,” TalentSmart, 2009.
C. M. Ringle, M. Sarstedt, R. Mitchell, & S. P. Gudergan, “Partial least squares structural equation modeling in HRM research,” The International Journal of Human Resource Management, vol. 31, no. 12, pp. 1617–1643, 2020.
J. F. Hair, M. Sarstedt, T. M. Pieper, & C. M. Ringle, “The use of partial least squares structural equation modeling in strategic management research: a review of past practices and recommendations for future applications,” Long Range Planning, vol. 45, no. 5, pp. 320–340, 2012.
G. M. Kundi, “Relationship between emotional intelligence and managerial decision-making styles: Multi-mediation analysis,” Amazonia Investiga, vol. 10, no. 46, pp. 244–258, 2021.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Academic Journal of International University of Erbil
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
