Document Type : Research Paper
Authors
1
Ph.D. Student in Faculty of Management and Economics,,University SR.C, Islamic Azad University, Tehran, Iran.
2
Prof. Department of Accounting, ST.C, Islamic Azad University,Tehran, Iran.
3
3. Assistant Prof., Department of Accounting, Cha.C, Islamic Azad University,Chalus, Iran.
4
Assistant Professor, Department of Financial Management, ET.C, Islamic Azad University, Tehran, Iran
10.30473/gaa.2026.76147.1838
Abstract
The emergence of the Metaverse as a novel platform for economic and informational interactions has brought about significant transformations in the field of accounting and financial reporting. The aim of this study is to examine the relationship between the consequences of accounting foresight and financial reporting in the Metaverse environment, and to identify the role of Metaverse accounting development, strategies, and various influencing conditions. This research is applied in terms of purpose and descriptive–correlational in method, with a quantitative approach. The statistical population consists of managers of brokerage firms and experts active in various sectors of the capital market. Sampling was conducted using an accessible and homogeneous approach, and based on the Morgan table, 384 questionnaires were distributed, of which 360 valid responses were analyzed. The data collection instrument was a researcher-made questionnaire containing 85 items on a five-point Likert scale, with validity confirmed by expert opinion and reliability verified with Cronbach’s alpha (above 0.7). Data analysis was performed using structural equation modeling in SmartPLS 3 software. The results indicated that Metaverse accounting development significantly affects strategies, strategies significantly influence outcomes, and causal and intervening conditions significantly impact Metaverse accounting development, whereas contextual conditions showed no significant effect. The findings suggest that accounting foresight in the Metaverse requires a focus on causal factors and targeted strategies to improve the outcomes of accounting and financial reporting.
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