ACCOUNTING Over the past ten years, considerable research attention has been devoted to identifying,

  Introduction Leadership is more than a position or title—it is the ability to influence, inspire, and guide others toward achieving a shared vision. In today’s rapidly changing world, leadership has evolved beyond traditional authority-based models into a more dynamic, people-centered approach. Effective leaders are not only decision-makers but also motivators, communicators, and visionaries who create meaningful impact within organizations and society (Northouse, 2021). As globalization, technological advancement, and organizational complexity increase, the demand for adaptable and emotionally intelligent leaders has become more critical than ever (Yukl, 2013). Understanding Leadership At its core, leadership is about relationships. A leader connects with individuals, understands their strengths, and aligns them toward a common goal. Unlike management, which focuses on control and structure, leadership emphasizes inspiration and direction (Kotter, 1990). Successful leaders c...