Evaluating the Outcomes of Implantable Brain Implants in the Professional Functions of Accountants: An Extension of Biotechnology Theory
Keywords:
Biotechnology theory, Brain implants, Accounting professional functionsAbstract
The present study aimed to evaluate the outcomes of implantable brain implants in accountants’ professional functions and to explain their implications through the lens of biotechnology theory extension. This study employed an exploratory mixed-methods design consisting of qualitative and quantitative phases. In the qualitative phase, grounded theory methodology was applied through 14 in-depth interviews with experts in accounting, behavioral finance, and neuroscience. Data were analyzed using open, axial, and selective coding procedures. In the quantitative phase, the identified dimensions were validated through Delphi analysis and subsequently prioritized using pairwise comparison matrices and interpretive ranking techniques. The qualitative findings yielded 323 open codes, 32 conceptual themes, 6 axial components, and 3 structural categories. Following two Delphi rounds, 26 themes were retained within the final framework. Interpretive ranking analysis revealed that “changes in cognitive approaches within the accounting profession” constituted the most influential outcome of brain implant implementation. Additional outcomes included transformations in accounting education, recruitment and selection processes, operational approaches, professional legitimacy, and the commercial nature of accounting practice. The findings indicate that the primary impact of brain implants in accounting extends beyond faster information processing and reduced computational errors. Instead, these technologies fundamentally reshape cognitive patterns, professional judgment, and decision-making processes. Implantable brain technologies may therefore drive profound changes in accounting education, professional performance, and the future evolution of the accounting profession, while creating new intersections among biotechnology, cognitive science, and accounting.
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Copyright (c) 2025 Shima Mirarab Razi (Author); Mohammadreza Abdoli; Hassan Valiyan, Maryam Shahri (Author)
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