Explaining the Dimensions of Accountants’ Insight and Behavior in the Digital Age

This study aims to explain the dimensions of accountants’ insight and behavior in the digital age.  This indicates a transformation in the accounting sector and emphasizes the need for technological intelligence and flexibility in change. Acknowledging this evolving path will enable various industries to properly equip and nurture this new cadre of accountants in various areas, from education to professional experiences.The present study is qualitative in approach and content analysis in form and developmental in purpose. The statistical population includes accountants working in Iraqi industries. The data collection and analysis of the present study were conducted through interviews with professional experts in 2024. The sampling method used in this study is purposive sampling and is snowball method. Interviews continued until theoretical saturation1 with 11 people. At this stage of the research, the data collection tool was semi-structured in-depth interviews with experts. In this study, at least two people were used to conduct interviews separately but in parallel with each other and to compare the findings of two or more researchers to examine reliability. For this purpose, all interview and coding stages were conducted in parallel by two people, which yielded the same results. After the initial coding of the interviews, the initial codes were identified, and after removing repetitive and synonymous concepts, the themes were categorized into 15 basic themes, 4 organizing themes, and 1 overarching theme with the opinion of the researcher and 3 professional experts.