International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2019 | Volume: 3 | Issue: 10 | Page No.: 37-44 The Effect of Intellectual Capital and Accountants' Turnover on Small And Medium Enterprises: the Mediating Role of Financial Knowledge Management: A Conceptual Model Alhamzah Alnoor, Ridha Malik Al-Sayed Noor, Aymen Raheem Abdulaali, Bilal Eneizan Abstract: This is a conceptual paper to study the effect of intellectual capital and accountants' turnover on SMEs: The mediating role of financial knowledge management. The paper aims at presenting the reviews of the literature on the effect of intellectual capital and accountants' turnover on small and medium enterprises' success, and the role of the mediating variable of financial knowledge management system on in the relationship between intellectual capital and accountants' turnover with small and medium enterprises' success. The conclusion that was drawn is that, intellectual capital and accountants' turnover positively effect on small and medium enterprises' success. In addition, financial knowledge management positively effect on the relationship between intellectual capital and accountants' turnover with small and medium companies' success.