Major Components Affecting the Development of Accounting Education in Iranian Universities

The purpose of this study is to investigate the major components affecting the development of accounting education in Iranian universities.

The research method of the present study is qualitative content analysis. The statistical population of this research is the accounting professors of the top universities in Iran who have been influential in the emergence and development of academic accounting in Iran. Sampling strategy of this research is purposeful sampling. The data collection method was an unstructured interview that was conducted in 2018 and 2019.

Analyzes show that 10 macro components (economic, cultural, political, social, Social and historical phenomena, government, Legal requirements, Accountability and Responsibility, universities and other centers and institutions, Educational and research communications and the competence and competence of universities), is effective in the development of accounting education in Iranian universities.

Among the ten structures resulting from the results of the present study, economic, political and government factors have had the greatest impact on the development of accounting education in Iranian universities. Also, the statehood of the economy and higher education system in Iran was identified as an obstacle in the development of accounting education in Iranian universities. The findings of this research can help decision makers in the field of accounting education in the country's universities in line with the development of accounting education.