The Role of Dashboard Reporting Skills in Managerial Accounting for Enhancing Business Profitability

A Study of Academic Perceptions

الملخص

This study explores the role of dashboard reporting skills in managerial accounting and their perceived impact on enhancing business profitability from the perspective of academic professionals. In response to the increasing reliance on data visualization tools such as Power BI and Tableau in financial decision-making, this research investigates whether current accounting education effectively prepares graduates with such competencies. Employing a quantitative approach, data were collected from 44 faculty members at Salahaddin University in Erbil, Iraq. Descriptive statistics, Pearson correlation, and regression analysis were conducted to examine the relationship between perceived dashboard reporting skills and their influence on business profitability.The results reveal a strong academic consensus on the importance of dashboard competencies, with an agreement rate of 78.90%. A significant positive correlation (r = 0.738, p < 0.001) was found between dashboard skills and perceived profitability outcomes. Furthermore, regression analysis demonstrated that dashboard skills significantly predict perceptions of profitability (R² = 54.5%, p < 0.001). However, the findings also indicate uncertainty regarding the integration of these tools into accounting curricula.

The study concludes that bridging the skills gap through curriculum reform, hands-on training, and continuous professional development is essential to align academic preparation with modern business requirements. Recommendations include embedding dashboard tools into accounting education, enhancing university-industry collaboration, and conducting further empirical research to support data-driven decision-making in management accounting.