Document Type : Original Article (Mixed)
Authors
1
Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2
Department of Accounting and Finance, BA. C., Islamic Azad University, Bandar Abbas, Iran .
3
Department of Accounting, Khas.C, Islamic Azad University, Khash, Iran.
10.22034/jvcbm.2026.586965.1766
Abstract
The aim of this study is to develop a model for foresight in emerging accounting technologies based on artificial intelligence. In terms of its purpose, the research is applied, and in terms of implementation, it adopts a mixed-methods design (qualitative-quantitative). The qualitative phase of the study involved 12 experts and specialists in finance and accounting, who were selected through snowball sampling. The quantitative phase included 215 financial managers and senior accountants. Data were collected through semi-structured interviews and questionnaires. In the qualitative phase, data were analyzed using coding procedures and ATLAS.ti software, while in the quantitative phase, SPSS and PLS software were used.The qualitative findings showed that the study comprised the following categories: 1) contextual conditions (sustainability and efficiency in AI implementation) with 8 subcomponents, 2) causal conditions (digital transformation and innovation in accounting) with 14 subcomponents, 3) intervening conditions (challenges and ethical and professional consequences of digital transformation in auditing and accounting) with 16 subcomponents, 4) strategies with 7 subcomponents, 5) consequences with 14 subcomponents, and 6) core category with 2 subcomponents. The quantitative results indicated that the variables of contextual conditions, causal conditions, intervening conditions, core category, strategies, and consequences were sufficiently normally distributed. The findings also showed that all research hypotheses were supported and that the proposed model had an acceptable fit.
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