The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran

The purpose of this study is to explore some issues related to the role of leadership, planning and monitoring the higher education system in the development of academic accounting in Iran.

The research method of the present study is qualitative with the content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The data collection method is a non-structured interview with 21 accounting professors who have played an important role in the emergence and development of academic accounting. Research interviews were analyzed in three stages of open, axial and selective encryption.

The results led to the formation of a category communication network in which 10 main categories related to the development of accounting education in Iranian universities were identified and explained.

Findings showed that leadership, planning and supervision of the higher education system is very important in the development of Iranian academic accounting. Also, the realization of accounting development in Iranian universities requires the development and implementation of a strategic plan and roadmap for accounting development. According to the research findings of the development of academic accounting in Iran, the special support of the government and the collective participation of the country's higher education system, universities and higher education centers require accounting training.