Identifying, Prioritizing, and Analyzing the Relationships Among Factors Shaping the Development of Professional Accounting Service Firms in Iran Using Multi-Criteria Decision-Making Methods

Abstract

The development of professional accounting service firms results from the interaction of a set of human, organizational, institutional, technological, and professional factors. This study aimed to identify the factors shaping the development of these firms in Iran and simultaneously examine their relative priorities and their influence–dependence positions. The study employed a sequential exploratory mixed-methods design. The statistical population consisted of 24 experts in accounting and finance during the 2025–2026 period who met the required criteria in terms of academic expertise, professional experience, and familiarity with the activities of accounting firms. These individuals were selected through purposive sampling using the snowball technique. In the qualitative phase, data were collected through semi-structured interviews, and the process continued until theoretical saturation was achieved. Data analysis was based on the grounded theory approach of Strauss and Corbin (1990) and was conducted using MAXQDA software. In the quantitative phase, to prioritize and examine the strength of relationships among the extracted criteria and subcriteria, data were collected through a questionnaire and were prioritized using the fuzzy analytic hierarchy process (FAHP); they were also examined using fuzzy DEMATEL in terms of network prominence and net influence. The qualitative findings led to the identification of five main categories: human capital and professional knowledge development; structure and governance of accounting firms; the institutional environment and professional structure; technology and transformation of the accounting profession; and professional quality and ethics. Together, these categories comprised 16 subcriteria. The FAHP results showed that, among the main criteria, human capital and professional knowledge development had the greatest weight and importance in the development of professional accounting service firms, followed by the structure and governance of accounting firms. At the subcriterion level, digital transformation in the accounting profession, professional human capital and development, and technology received the highest priorities. The fuzzy DEMATEL results further showed that human capital and professional knowledge development and the structure and governance of accounting firms were among the causal and influential factors in the model, whereas the other criteria primarily played the role of affected factors. The findings can provide an analytical framework for policymaking and decision-making aimed at developing professional accounting service firms in Iran.