Scenarios for the Future of the Social Status of the Accounting Profession in Iran

Given the technological advancements and social, economic, and political issues, the social status of the auditing profession faces challenges in the future. This study adopts a futures research perspective and employs environmental scanning and scenario writing methods to examine the future social status of the auditing profession in Iran over a 20-year horizon. The research is a mixed-methods study that is descriptive and analytical in nature. The major trends and driving forces affecting the future social status of the auditing profession in Iran were derived from the study by Sadighi et al. (2023). Through the distribution of questionnaires to 25 experts in the field of auditing in 2023, the study aimed to assess the significance and critical uncertainties through interactive effects analysis. In total, 35 driving forces were identified and categorized based on the STEEP method into two groups: internal factors (users of auditing services and the auditing profession) and external factors (political, economic, social, technological, legal, and environmental). Ultimately, four scenarios (Dream City, Melodies of Solidarity, Song of Silence, and Dark Winter) were developed for the future social status of auditors based on three key drivers: the state of social trust in Iranian society, economic and political instability, and community participation in the capital market. Recommendations were provided for each scenario to address the challenges facing the future of the auditing profession. The results of this research can contribute to analyzing future challenges related to the social status of the auditing profession and identifying potential solutions.