Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations

Document Type : Research Paper

Authors

1 PhD Student Allameh Tabatabaei University, Faculty of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran.

2 Associate Professor of Accounting, Department of Accounting, School of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran

3 Associate Professor of Industrial Management, Department of Industrial Management, Faculty of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran

4 Professor of Accounting, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran.

Abstract

The advancement of technology and the innovations based on it in recent years has fundamentally changed the way knowledge, experience, data and information are shared. Accounting as one of the main providers of information, is not immune to change, and this highlights the need to think about the factors influencing the creation of the future of accounting. The aim of this study is to identify the drivers affecting the future of accounting in Iran in the field of technology-oriented innovations. For this, the list of drivers is identified by using interviews, and the consensus on important drivers is examined by using the Delphi method. Experts have been selected among university faculty and professional members based on judgmental and snowball sampling, sampling has continued until theoretical saturation. The results led to the identification of 72 drivers, which after four rounds of Delphi implementation, 31 drivers in six major areas were accepted by experts. Interpretation of the results shows that accounting needs updating and change in the field of education, rules and standards, accounting and auditing techniques, which is due to the need for major technological innovations. It should be noted that the amendments require attention to environmental conditions and constraints. It is necessary to pay attention to determine appropriate strategies for future effective changes.

Keywords

References

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History

  • Receive Date: 10 January 2022
  • Revise Date: 09 March 2022
  • Accept Date: 14 March 2022

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