Abstract:
The study aimed to demonstrate the importance of accounting knowledge in organizations, and also aimed to clarify the impact of accounting knowledge on the financial performance of organizations working in the business sector, This impact was tested through a questionnaire for the opinions of a sample of workers in the financial and accounting fields, and the executive directors of a number of business organizations operating in the north of Syria, which numbered 28organizations, and through a questionnaire form, where / 70 / questionnaire was subjected to statistical analysis from During the SPSS V22 program. The study concluded a group of results, the most important ones: there is an impact of accounting knowledge on the financial performance of business organizations, as it was emphasized that the four components of tacit accounting knowledge (creativity, skill, experience and learning, technical, applied, scientific, media), have an impact on supporting the financial performance of organizations, by optimal use of these aspects. The study recommended the need to find written and clear financial and accounting policies and procedures, as well as to Set a guide for accounting practices. The study also recommended the need to focus on human capital by attracting the most qualified workers in the financial and accounting field, as well as continuously enhancing their capabilities, which will reflect positively on the financial performance of the organization.
Keywords: knowledge, accounting knowledge, performance, financial performance