The effect among innovative accountant competency, business management efficiency, financial reporting quality, and firm growth

Kanthana Ditkaew

International Journal of Business Innovation and Research, 2023, vol. 30, issue 4, 580-607

Abstract: This study aims to examine the effect of innovative accountants' competency on firm growth through the mediating effect of business management efficiency and financial reporting quality, and to examine the effect of innovative accountants' competency on the firm image through the mediating effect of financial reporting quality. A total of 441 accounting directors were chosen as the sample, and the data were collected. The results of the structural equation model (SEM) of the analysis model's fit index of innovative accountant competency are indicated by the index examining the absolute quality of fit measure. Additionally, the results of ordinary least squares (OLS) regression analysis show that innovative accountant competency indirectly impacts firm growth. Business management efficiency and financial reporting quality are mediators of innovative accountant competency-firm growth. Additionally, innovative accountant competency indirectly impacts the firm image. Financial reporting quality is also the mediator of innovative accountant competency-firm image relationships in this study.

Keywords: innovative accountants' competency; business management efficiency; BME; financial reporting quality; FRQ; firm growth; firm image. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbire:v:30:y:2023:i:4:p:580-607

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