Document Type : Research Paper
Abstract
Abstract:
Objective: Accounting, as a key pillar of economic transparency, plays a crucial role in improving the business environment and attracting investment. Despite the long history of the accounting profession in Iran, various challenges have hindered its development. This study aims to identify and rank the factors influencing the challenges and constraints of accounting development in Iran.
Methodology: This mixed-method study integrates qualitative and quantitative approaches. In the qualitative phase, data were collected and analyzed using the grounded theory approach through interviews with 18 accounting experts. In the quantitative phase, a questionnaire was distributed among 76 financial professionals, and the collected data were analyzed using structural equation modeling (SEM). The identified factors were ranked using the TOPSIS technique.
Findings: The study's results indicate that the key challenges to accounting development in Iran fall into four main categories: economic factors, political factors, socio-cultural and ethical factors, and legal and regulatory factors. These challenges encompass 28 variables, which were ranked based on their significance.
Conclusion: Addressing economic, political, socio-cultural, ethical, and regulatory issues is essential for the growth and advancement of the accounting profession. Government policies can play a crucial role in accelerating this process.
Contribution: This research provides scientific and practical solutions to overcome obstacles in accounting development. The findings can assist policymakers and financial managers in enhancing financial reporting quality and promoting financial transparency.
Keywords:
Accounting, Accounting Development and Advancement, Challenges in the Progress of Accounting
Research Article
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