xplaining the Development Model of the Management Accounting Profession in Iran
Keywords:
Management Accounting Profession, Management Accounting StrategiesAbstract
Accounting and auditing are considered a three-dimensional discipline comprising educational, research, and professional (technical) dimensions. Given the significance of this field in economic, supervisory, and control units, and its critical role in the preparation of decision-making information and financial transparency, the growth and advancement of the accounting profession can have substantial impacts on society. In all three mentioned dimensions, the status of accounting in Iran has not yet reached full maturity and is still in the development stage. Based on the review of literature and previous studies, the researcher has investigated the various obstacles to presenting a development model for the management accounting profession. The findings indicated four main barriers: (1) contextual factors affecting the management accounting profession model based on the type of misconduct, (2) environmental factors influencing the model, (3) strategies affecting the implementation of the management accounting profession model, and (4) the consequences of implementing the model. These were identified as key hindrances to the adoption of the management accounting profession, in accordance with the theory of professional development in management accounting. Additionally, several secondary barriers were also considered as significant factors in presenting the development model of the management accounting profession based on this theory.
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Copyright (c) 2026 Mariam Mohaddiyan (Author); Habib Piri; Alireza Hirad, Reza Sotoodeh (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
