The Relationship Between Managers Emotional Intelligence and Budget Planning Accuracy

Abstract

This study aims to examine the relationship between managers emotional intelligence and budget planning accuracy through a literature study method. In the context of modern organizations, budget planning relies not only on technical abilities, but also on the manager’s emotional prowess in managing pressure, communication, and team dynamics. The study analyzed several scientific articles published and found that dimensions of emotional intelligence such as self-awareness, self-control, empathy, and social skills play an important role in improving information quality, reducing decision-making bias, and creating a more realistic and participatory budgeting process. Managers with high EI tend to be able to address budget conflicts, align interests between units, and maintain objectivity in determining revenue and cost estimates. The results of this study confirm that the development of emotional intelligence is an important strategy in increasing the effectiveness and accuracy of organizational budget planning. The practical implications of this study demonstrate the need to integrate EI training in managerial development programs and financial control systems oriented towards collaboration and transparency.