Developing a Conceptual Model for the Future of the Accounting Profession in the Digital Age: A Grounded Theory Approach with Fuzzy Analysis

Document Type : Original Article

Authors
Azhar Majli Hassan Hassan 1
Abdolreza Mohseni 2
Ebrahim Abd Mousa Al-Saeeri 3
Afsaneh Soroushyar 4
1 PH.D Student Department of Accounting, Isf.C. Islamic Azad University, Isfahan, Iran.
2 Associate Professor, Department of Accounting, Bu.C. Islamic Azad University, Bushehr, Iran
3 Dr, Head of the Accounting Department, Al-Mustaqbal University College, Babylon
4 Associate Professor, Department of Accounting, Isf.C. Islamic Azad University, Isfahan, Iran.
10.22034/jmaak.2025.24086
Abstract
With the spread of new technologies, the accounting profession has faced fundamental changes in processes, roles, and expectations.The aim of this study is to present a conceptual model for the future of the accounting profession in the digital age. Given the extensive technological transformations in the financial domain, it is essential to identify the dimensions and factors affecting the future of the accounting profession through a scientific approach. This research combines Grounded Theory in the qualitative phase and Fuzzy Analysis in the quantitative phase to extract and prioritize conceptual dimensions. The findings of the qualitative phase, obtained through expert interviews and thematic analysis, led to the identification of key factors. Then, in the quantitative phase, the importance of each factor was determined using the fuzzy model. The final conceptual model provides a comprehensive picture of the future of the accounting profession in the digital age. This model can serve as a practical guide for universities, policymakers, and financial practitioners.
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