THE ROLE OF STRATEGIC FORESIGHT IN IMPROVING THE QUALITY OF ACCOUNTING DECISIONS: AN ANALYTICAL STUDY OF THE OPINIONS OF A SAMPLE OF MANAGERS IN THE GENERAL DIRECTORATE OF EDUCATION IN MAYSAN

Abstract

This study aimed to demonstrate the role of strategic foresight in improving the quality of accounting decisions through an analytical study of the opinions of a sample of managers in the Maysan Education Directorate. This stemmed from the importance of strategic foresight as an administrative approach that contributes to anticipating future changes and supporting administrative and financial decisions. The study adopted strategic foresight as the independent variable, with its dimensions of environmental survey, strategic selection capabilities, and integration capabilities. Meanwhile, the quality of accounting decisions was adopted as the dependent variable, with its dimensions of accuracy, timeliness, conciseness, relevance, and reliability. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool from a sample of (63) directors in the Maysan Education Directorate. Pearson's correlation coefficient demonstrated a statistically significant positive correlation between strategic foresight and the quality of accounting decisions. Furthermore, simple linear regression confirmed a significant positive effect of strategic foresight on the quality of accounting decisions, explaining a substantial proportion of the variance in the dependent variable. Multiple linear regression also revealed that integration capabilities were the most influential dimension in improving the quality of accounting decisions compared to environmental surveying and strategic selection. The study concluded that enhancing strategic foresight practices, particularly developing integration capabilities, contributes to improving the quality of accounting decisions by providing future-oriented information that supports planning, control, and the efficient use of resources. The study recommended integrating strategic foresight into planning and decision-making processes, developing accounting information systems, establishing specialized foresight units within government institutions, and employing digital technologies and data analytics to support the quality of accounting decisions