Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach

Document Type : Research Paper

Authors

1 Ph.D. Candidate, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

2 Assistant Prof., Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

3 Associate Prof., Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

10.22059/acctgrev.2025.392702.1009091

Abstract

Objective
The objective of this study is to identify the components and indicators that define accountants’ professional identity and to explore the impact of digitalization on the accounting profession. To this end, a comprehensive review of the international scientific literature was conducted. The study also assesses the compatibility of these indicators with the local conditions of the country and its accounting community, culminating in their prioritization.
Methods
This research is exploratory in nature and adopts a mixed-method approach, integrating qualitative and quantitative techniques. It employs content analysis, the fuzzy Delphi method, and the interpretive structural modeling (ISM) technique. Initially, the content analysis method was applied to identify indicators influencing accountants’ professional identity in the context of digitalization. A systematic review was then conducted to collect and evaluate relevant articles. Studies related to accountants’ professional identity and the digitalization of the accounting profession were gathered from international scientific databases from 1983 to 2024, and domestic databases from 2011 to 2025. Out of a large pool of initial studies, 55 key articles were selected, using the PRISMA method, leading to the extraction of 102 indicators related to professional identity and digitalization. Subsequently, through expert consensus achieved via the fuzzy Delphi technique, 15 indicators deemed suitable for Iranian conditions were finalized. Finally, the interpretive structural modeling technique was employed to create an achievement matrix, exploring the hierarchical layers influencing accountants’ professional identity during digital transformation. This helped determine how the professional identity of accountants can be preserved and strengthened in a digitalized, practice-oriented environment.
Results
The results indicate that sentiment analysis and synergy are the most significant indicators affecting accountants’ professional identity in the era of digitalization. The advancement of technology and the expansion of digital interactions have made sentiment analysis a vital competency for accountants seeking to maintain and enhance their professional identity in a dynamic and competitive context. This capability benefits not only individual accountants but also clients, firms, and the broader professional community. Synergy also plays a pivotal role in shaping professional identity. Without synergy, acceptance of digitalization within the accounting profession would be difficult to achieve. Synergy fosters loyalty, commitment, and mutual trust among accountants, organizations, and society, thereby creating the foundation for a cohesive professional environment. According to experts, the key and least influential indicators encompass factors such as prerequisites for accountants, benefits and barriers to digitalization, fundamental knowledge, professional image, stereotypes, attitudes toward technological adoption, and the overall impacts of digitalization within the accounting field.
Conclusion
Based on the proposed model and its hierarchical analysis, the findings suggest that digitalization—when effectively managed—can enhance synergy and sentiment analysis within the accounting profession. On one hand, improved sentiment analysis enables accountants to better understand public and stakeholder perceptions of the profession’s future. On the other hand, enhanced collaboration among accountants, clients, and other stakeholders facilitates smoother interaction and stronger professional relationships. These insights can guide accountants and professional organizations in developing effective strategies to address challenges, capitalize on digital opportunities, and sustain the professional identity of accountants within an increasingly digitalized environment.

Keywords

Main Subjects

References

 
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Accounting and Auditing Review
Volume 33, Issue 1
2026
Pages 87-127

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