The Impact of Supportive Leadership on Improving Accounting Performance: An Analytical Study of the Opinions of a Sample of Leaders and Accountants at Maysan University
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The main objective of this study was to determine the effect of the supporting leadership on the improvement of accounting performance, using an analytical approach based on opinions of a sample of (16) administrative leaders and accountants at Maysan University. The study arose from a central problem, namely how supportive leadership can be used to improve the performance of accounting systems in university institutions in relation to the growing demands for accounting systems to be efficient, transparent and accountable for financial matters. In the study, descriptive-analytical method was used and the data collection technique employed was questionnaire. A sample of (58) administrative leaders and accountants of Maysan university were selected and the questionnaire was administered. The data were analyzed using statistical software.The results revealed that the level of supportive leadership and accounting performance were good using SPSS and appropriate statistical methods such as descriptive statistics, normality test, Cronbach's Alpha, Pearson's correlation coefficient and simple linear regression analysis. This was found to be a positive correlation between supportive leadership and accounting performance with (r = 0.641) at a statistically significant level (sig. = 0.000). Moreover, the regression analysis revealed that supportive leadership has a significant positive effect on accounting performance and it shows that 41.1% of the accounting performance variation is accounted for by supportive leadership.The results also showed that the loyalty dimension ranked first among the dimensions of supportive leadership, while the support for development dimension ranked last. The study concluded that promoting supportive leadership practices effectively contributes to increasing the efficiency of accounting performance, improving the quality of financial reports, enhancing adherence to accounting standards and regulations, and expediting the completion of accounting tasks. In light of these findings, the study recommended developing the supportive leadership skills of university leaders, prioritizing ongoing training for accountants, upgrading accounting information systems, and fostering a supportive work environment to improve institutional performance and achieve university objectives.
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