LEADERSHIP AND COMPETENCE AS STRATEGIC DRIVERS OF FINANCIAL MANAGEMENT PERFORMANCE IN THE PUBLIC SECTOR
Keywords:
Leadership, Competence, Performance of Expenditure TreasurerAbstract
This study examines the role of leadership and competence in shaping financial management performance within public sector organizations. Effective leadership provides strategic direction, motivation, and oversight, while competence reflects the knowledge, technical skills, and professional attitudes required to manage public resources responsibly. Employing a quantitative survey approach, data were collected through structured questionnaires and analyzed using multiple linear regression techniques. The findings reveal that both leadership and competence have a positive and statistically significant effect on financial management performance, both individually and simultaneously, explaining a substantial proportion of performance variance. These results underscore the critical importance of strengthening leadership capacity and continuously developing professional competence. Enhancing these factors is essential to support transparent, accountable, and efficient financial governance. Therefore, sustained institutional support, effective supervision, and ongoing capacity-building initiatives are necessary to improve performance outcomes in public sector financial management systems.
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