Structural analysis of drivers affecting the future of accounting in Iran with an emphasis on the role of technological innovations

In recent years, the dissatisfaction of the beneficiaries and users of accounting information, on the one hand, and the emergence of technological innovations, on the other hand, have made it important to pay attention to the factors influencing the creation of the future of accounting. Therefore, the aim of the current research is to identify and analyze the structure of drivers affecting the future of accounting in Iran from the perspective of new technologies.

In order to identify the drivers affecting the future, semi-structured interviews with 17 experts were used and the most important ones were validated and agreed upon through fuzzy Delphi analysis. It should be mentioned that the structural analysis of the identified drivers was also done by applying the mutual effects analysis method through a questionnaire, using the Mac software. Finally, 72 drivers were accepted as important drivers in exploratory cognitive interviews and after performing fuzzy Delphi, the experts accepted 28 drivers. After the structural analysis of the drivers, the position of each driver in the form of the structural analysis matrix was identified as influential drivers, risk and target, effective and ineffective drivers.

The results show that 13 drivers have the most influence on the future of accounting in Iran.

According to experts, access to the Internet and specialized human resources with interdisciplinary skills are one of the most important drivers that can affect the creation of the future of accounting.Contribution: The results will be effective and useful in providing a systematic interpretation of the key drivers affecting the future of accounting from the perspective of new technologies and the relationships between them, this will also facilitate the formulation of future scenarios and policies.