Identifying and Categorizing the Effective Drivers Shaping the Future of Accounting Education in Iran using the EPISTLU Model

The present study aimed to identify and categorize the effective drivers shaping the future of accounting education in Iran in a scientific and systematic manner.

Even if numerous methods have thus far developed for futures studies, it seems essential in most cases to identify the significant drivers affecting the future. For this purpose, the present study was an attempt to analyze the effective drivers in the future of accounting education through desk research methods and a survey of expert opinions, and then identify the most important ones using the Delphi method.

In total, 27 effective drivers shaping the future of accounting education in Iran were categorized based on the EPISTLU model, and then divided into seven groups; namely, economic, political, institutional, social, technological, legal, and academic. The study participants also included 15 experts engaged in the field of accounting and familiar with futures studies topics.

The categorization of the study findings with reference to the above-mentioned seven groups demonstrated that many intertwined drivers were involved in the future of accounting education in Iran. Accordingly, it is crucially important to reflect on all these various drivers and plan for them to shape the future of accounting education in this country. Therefore, analyzing and categorizing such drivers paves the way for prioritizing and determining the importance of each one in the future of accounting education in Iran.