A Model for Promoting and Inhibiting Factors of Professional Success of Accountants

The purpose of this study is to present a domestic model for the success of accountants. Data collection was done by theoretical sampling method using targeted techniques (judgmental) and snowball (chain) based on which semi-structured interviews were conducted with 12 scientific-practical experts including auditors, professional and skilled accountants and university professors. After collecting information and performing three coding steps, the final conceptualization model and the resulting components were evaluated and ranked using the Fuzzy Screening technique. To assess the validity, methodological pluralism (pluralism in data analysis, pluralism of researcher and participatory pluralism) was used. On the basis of the analysis of the presented opinions, the generalities of the pattern including 26 sub-categories and 6 main categories were modeled and approved. The final pattern depicts that professional success is dependent on the function of internal and external conditions of an individual and is guided towards individual, social and organizational results by the intervention of economic and organizational factors and by laying the groundwork for families and universities with the help of the managers’ strategies and operational techniques.