In today's competitive and knowledge-based environment, accounting knowledge, as one of the most important strategic assets of the organization, plays an effective role in improving the quality of decision-making, promoting professional interactions, and increasing the effectiveness of accounting firms' performance. In islamic countries, despite numerous studies in the field of knowledge management, the mechanism of the effect of internal accounting knowledge creation capability on communication outcomes, especially considering the mediating role of knowledge absorption capacity and the moderating role of knowledge sharing, has received less attention. Therefore, the present study aimed to investigate the effect of internal accounting knowledge creation capability on communication outcomes with the mediating role of knowledge absorption capacity and the moderating role of knowledge sharing in accounting firms in holy Mashhad. This study is applied in terms of purpose and descriptive-survey in terms of method. The statistical population included employees of accounting firms in holy Mashhad, from which 186 questionnaires were collected from about 350 people using convenience sampling and analyzed using structural equation modeling based on the partial least squares approach. The findings showed that the ability to create internal accounting knowledge has a positive and significant effect on the capacity for knowledge absorption and communication outcomes. Also, the capacity for knowledge absorption, in addition to having a positive effect on communication outcomes, plays a significant mediating role in the relationship between the ability to create internal accounting knowledge and communication outcomes. In addition, knowledge sharing plays a significant moderating role in strengthening the effect of the capacity for knowledge absorption on communication outcomes. According to the results, the simultaneous development of the capabilities for creating, absorbing, and sharing knowledge can improve the quality of professional communication and effective interaction with stakeholders and provide the basis for improving the performance and competitive advantage of accounting firms.