Journal of Intelligent Marketing Management

Journal of Intelligent Marketing Management

Accounting professionalism in Iran with a Smart Marketing Approach

Document Type : Excerpt from doctoral thesis

Authors
Samad Ghaleghar 1
Heydar Mohamadzadeh Salteh 2
Yaghoub Aghdam 3
Ebrahim Navidi Abbaspour 4
1 PhD student in Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
2 Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
3 Assistant Professor, Department of Accounting, Sofiyan Branch, Islamic Azad University, .Sofiyan, Iran
4 Assistant Professor, Department of Accounting, Marand Branch, Islamic Azad University, .Marand, Iran.
JABM.3.2.15564.351256.3257.36050
Abstract
The aim of the present study is accounting professionalism in Iran with a smart marketing approach. In terms of methodology, this study is a qualitative research with a grounded theory approach. The statistical population includes experts in the field of theoretical and practical foundations of accounting; including accounting professors, certified public accountants and financial managers, who were selected for interviews using the snowball sampling method according to the purpose of the study. After obtaining the opinions of the experts through 22 semi-structured interviews during the year 2025, a conceptual model of accounting professionalism has been presented, including causal conditions, context and background (structure), intervenor, central phenomenon, strategies and their consequences. The results of the study showed that, according to the determined goal, since accounting is considered as a social science, the main function of this science can be accountability and responsiveness, and as a result, according to the strategies proposed in the conceptual model, the necessary education in society, including the academic environment and the social environment, should be provided to the general public in the best possible quality in line with public needs. Transparency through the accounting system can also be considered as the main strategy for achieving accountability. In the exploratory analysis, by distributing 370 questionnaires among community experts and receiving 342 correct questionnaires, it was determined that individual and personal needs, behavioral characteristics, professional ethics and personal ethics, changing social values, socio-financial needs, social opportunities, social and political beliefs, beliefs about governance, the competitiveness of the professional environment, social needs for financial knowledge, and rapid changes in market-based accounting rules are important criteria for moving towards professionalism.
Keywords
Professionalism
Professional Accounting
Grounded Theori
Exploratory Analysis
Subjects
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  • Receive Date 10 June 2025
  • Revise Date 18 July 2025
  • Accept Date 21 July 2025