Accounting and Auditing Research

Accounting and Auditing Research

Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation

Document Type : Original Article

Authors
Kaveh Mehrani 1
Hamidreza Salehi 2
1 Associate Prof, Accounting Department .Faculty of Management, Tehran University, Tehran, Iran
2 Ph.D of Accounting, Aras International Campus, University of Tehran, Iran
10.22034/iaar.2023.179295
Abstract
Objective: The aim of this study was to identify the challenges of developing the activities of accounting professional organizations in Iran from the perspectives of experts and professionals.                                                                                                                                                                    
Methods: : This study used qualitative research and an approach based-on theme analysis, to this end, using semi-structured interview, 14 experts and professionals from the accounting profession were asked to elaborate upon the challenges of developing the activities of professional accounting organizations.                                                                                                    
Results: the results of data analysis led to five main themes (lack of attention to accounting profession, the fading of professional ethics, the heavy shadow of government over professional organizations, the gradual decline of professional organizations) and must-have solution to exit the present situation emerged from 16 subordinate themes.                                               
Conclusion: The results of this study show that accounting profession and its services are not properly introduced to the society, professional ethics are not generally observed, there is no place for demanding accountability and helding accountable for, instead of supervision, government interferes in organization affairs, the existence of Accounting profession is not such tangible, the profession and Governance each should strive for the promotion of the accounting profession.   
Keywords
Professional Organizations
Professional Ethics
Qualitative Research
Theme Analysis
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Accounting and Auditing Research
Volume 15, Issue 58
Spring 2023
Pages 47-64