تأثير المهارات الناعمة في أداء المحاسبين وانعكاسه على الامتثال المالي

Rp-The Impact of Soft Skills on Accountants’ Performance and Their Reflection on Financial Compliance .pdf

This research aims to measure the impact of soft skills on accountants’ performance and its reflection on the level of financial compliance within institutions. It also seeks to examine the effect of soft skills on financial compliance through the mediating role of accountants’ performance, in addition to assessing the direct impact of both soft skills and accountants’ performance on financial compliance separately.
The researcher adopted an inductive approach to survey and analyze available sources and literature in English, Arabic, and local contexts, including theses, dissertations, and academic journals. These resources played a significant role in addressing the research problem and validating the hypotheses in the theoretical part of the study, after reviewing relevant laws and literature.
As for the practical part of the research, a questionnaire was used as the primary tool to collect the necessary data. The research sample consisted of several commercial banks listed on the Iraq Stock Exchange. Appropriate statistical tests were applied, and the results demonstrated a statistically significant positive impact of soft skills on accountants’ performance. The findings also revealed an effect of soft skills on financial compliance, as well as a direct impact of accountants’ performance on financial compliance. This was confirmed through simple linear regression analysis.
Moreover, the results indicated that accountants’ performance plays a partial mediating role in the relationship between soft skills and financial compliance. Based on these findings, it is recommended to enhance soft skills training programs by organizing regular training sessions aimed at developing these skills within accounting work environments, with the goal of improving accountants’ performance and increasing their ability to comply with financial regulations and legislation