Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 01 اردیبهشت 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.91722.1523

نویسندگان

Abolfazl Manafi¹؛ Seyyed Abbas Borhani²؛ mehdi safari gerayli^{* 3}؛ Hossein Jahangirnia⁴

¹PhD student, Department of Accounting, QO.C., Islamic Azad University, Qom, Iran

²Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

³Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz,Iran

⁴Associate Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

چکیده

Digital accounting, beyond the nature of its previous generations in the form of information systems, is rapidly maturing within global financial systems in tandem with the growth of artificial intelligence.This study aimed to outline the legitimacy perspectives of digital accounting based on the need for more developed software services in Iran.The study employed a mixed-methods approach, combining qualitative and quantitative analytical processes to achieve the study's objectives.In the qualitative phase, grounded theory analysis and Delphi analysis were employed based on the contributions of 14 experts and scholars knowledgeable about the central phenomenon of the study.In the quantitative phase, a future studies process was implemented to identify possible scenarios that could outline the legitimacy perspectives of digital accounting based on the need for more developed software services in Iran. Based on 14 interviews, the qualitative phase results revealed 282 open codes across 33 conceptual themes, six core components, and three structural categories, which form the primary framework for the legitimacy of digital accounting.In the quantitative phase results, led to the identification of four scenarios based on two key axes:the systemic mechanisms related to financial planning and the systemic mechanisms related to the supply chain.According to the mathematical function matrix, the most probable scenario arose from the intersection of high-impact systemic mechanisms related to the supply chain and low-impact systemic mechanisms about financial planning.This scenario, termed the "Adamic Scenario," could offer a more reliable justification for the legitimacy of digital accounting based on more developed software services in Iran's future.

کلیدواژه‌ها

Legitimacy؛ Digital Accounting؛ Software Services