Document Type : Original Article

Authors

1 Associate Prof.in accounting, Faculty of Management and Economic, Lorestan University, Iran

2 . PhD student in accounting at Islamic Azad University, Khomein Branch

3 MSc.in accounting, Faculty of Management and Economic, LorestanUniversity, Iran

Abstract

Purpose: The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations.In this regard, the competitive situation of the market and the financial resources saved in the company can increase the conditions for improving the performance related to innovation.In other words, innovation is a main factor in the organization's performance.This study was conducted with the aim of investigating the effect of competition intensity and organizational reserve on the relationship between innovation and company performance.

Methodology: The data required for this research has been collected and analyzed using the questionnaire completed by 159 employees and managers of the companies.

Findings: The research results show that there is a significant relationship between the intensity of competition and innovation.Also, the results indicate that organizational stock has a significant effect on innovation.Finally, the results of the third hypothesis of the research show that the intensity of competition and organizational reserve strengthen the relationship between innovation and performance.

Keywords