The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History

The purpose of this study is to try to explore some issues related to oral history research on the role of the constituent elements of education in the development of accounting education in Iranian universities.

The research method of the present study is oral history with a content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The method of data collection is non-structured interview with 21 experts and the beginning of accounting training. The stages of conducting this research include compiling research questions, collecting and coding data, writing analytical notes, recording ideas and interpreting data, writing and documenting.

The results led to the formation of a category communication network and six main categories related to the development of accounting education in Iranian universities were identified.

The findings showed that the elements of education (educator, learner, educational topics, tools, environment and educational facilities, educational resources and content, special considerations and quality monitoring and control system in Iranian universities) on the development of academic accounting It is effective. Contribution: This study explains the effective components on the development of accounting in Iranian universities from the perspective of components and elements of education and presents key issues in this field.