The effect of convergence of accountants' ability with management accounting competency framework on financial performance

Today, professional competence has become a subject in all activities that deal with public interests, and in this regard, one of the most important roles of accounting as a field of human knowledge is to provide the possibility of managers and supervisors of organizations and economic enterprises to be accountable to the rightful persons. and the beneficiary, this role is played by professional accountants and in the form of various financial reports of various institutions. The purpose of this research is to investigate the effect of the convergence of accountants' ability with the framework of management accounting competence on financial performance. The results of the research show that the influence of the convergence of accountants' ability with the management accounting qualification framework on the criteria of asset ratio, net profit margin, operating profit margin, share yield, debt coverage ratio, ownership ratio, price to profit ratio per share is significant significant.