Abstract:

This paper aims to discuss the concept of qalb-guided leadership and the importance of cultivating the qalb-guided leadership elements among accounting educators. The educators are leaders that play a significant role to educate students to become intellectually, spiritually, emotionally, and physically balanced and harmonious to their family, community, and country. Leadership without qalb (heart) will lead to intellect without heart, negligence, lack of mindfulness, confusion, and doubtfulness. Nowadays, there are tremendous issues in relation to integrity, corruption, and unethical behaviour in teaching and learning as well as in the accounting profession, which could not be ignored. Thus, using qalb-guided leadership framework components namely wisdom, justice, courage, and temperance, this paper can explain how it could reinforce the commitment with drive, focus, energy, and synergy of accounting education in higher institutions with consistency, resilience, and perseverance among accounting educators. This discussion is expected to add value to the existing literature on leadership quality issues since the integration of qalb-guided leadership elements in education is still at the early stage.