The Interplay of Accounting Professionals’ Emotional Intelligence, Decision-Making Styles, and Client Relationship Quality in Erbil’s Manufacturing Companies

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.