The present study was conducted to examine the role of digital competency in enhancing the competitive performance of organizations operating in the health and healthcare industry. Accordingly, the conceptual model of the study was developed based on three main constructs: digital competency, management accounting competency, and competitive performance. Four hypotheses were designed to explain the direct and indirect relationships among these constructs. The statistical population included financial managers and senior executives of medical universities, pharmaceutical industries, and manufacturers of cosmetic and healthcare products. A sample of 368 respondents was selected using a convenience sampling method. Data were collected using a standardized questionnaire adapted from the study by Imejaye et al. (2023). Data analysis was performed at the descriptive level using SPSS version 22 and at the inferential level through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 3 software. The findings revealed that digital competency has a positive and significant effect on management accounting competency; however, its direct effect on competitive performance was not confirmed. Furthermore, the results indicated that management accounting competency has a significant effect on competitive performance and fully mediates the relationship between digital competency and competitive performance. These findings emphasize that the use of digital technologies alone cannot create competitive advantage without strengthening management accounting capabilities. Competitive performance can be enhanced only when organizations develop the ability to process, analyze, and utilize digital data through management accounting mechanisms.