The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality

The accounting profession must develop a new model that adapts to technological advancements and enhances its effectiveness. The aim of this study is to examine the impact of innovative accountants' competence on company growth and image, with an emphasis on the mediating role of business management efficiency and financial reporting quality. This research is applied and descriptive-survey in nature. The statistical population consists of 64 financial managers from manufacturing companies listed on the Tehran Stock Exchange between 2017 and 2022. Data were collected through a standardized questionnaire. For hypothesis testing, structural equation modeling (SEM) using the partial least squares (PLS) approach was employed, with the analysis conducted through SmartPLS software. The research findings demonstrate that the competence of innovative accountants positively influences both business management efficiency and financial reporting quality. The efficiency of business management and the quality of financial reporting positively impact company growth and serve as mediators in the relationship between the competence of innovative accountants and company growth. Furthermore, the competence of innovative accountants and the quality of financial reporting positively affect the company's image, with financial reporting quality also mediating the relationship between the competence of innovative accountants and the company's image. The innovative competencies of accountants are essential for enhancing management efficiency and improving financial reporting quality. These skills, by enhancing individual capabilities and improving organizational processes, help companies effectively address complex market challenges and improve their performance.Contribution: The research findings provide valuable insights for managers and investors, contributing to the improvement of strategic decision-making quality within companies.