Emotional intelligence has become a key element in management, especially in contexts that require strategic decision-making, such as accounting firms. The ability to manage emotions, understand others’ needs, and establish constructive relationships is essential for managers to face challenges related to competence, leadership, and performance in dynamic environments. Based on this premise, the study aimed to analyze the influence of emotional intelligence on managerial competence, transformational leadership, and the performance of accounting firm managers. Previous studies have shown that emotional intelligence can positively impact both managerial competence (Aslam et al., 2016; Kour & Ansari, 2024) and transformational leadership (Lee et al., 2022). The research was conducted through a questionnaire administered to managers of accounting firms registered with the Regional Accounti...