نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی ،مرند، ایران.
2 دانشجوی دکتری حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند ، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Future prediction has been one of the constant concerns of humankind. Today, with the advancement of knowledge it possible for humans to use the knowledge to design the path to the future of life.
The present study is a descriptive-analytic view looking at the design of probable state spaces in the future of the public accounting profession. The purpose of this research, adapted from the views of academic professors, researchers and professionals in the profession, is to look at the future of accounting in the public sector.
Finally, a general outline of the future of accounting in the public sector is drawn using the scenario analysis method. Invited people in the public sector, including university professors, researchers, financial assistants in 2018-2019, and 30 of them were selected by cluster, they exchanged views through the formation of specialized working groups, and the outcome of the workshops Based on cluster and scale analysis methods, there are 8 possible scenarios that outline the progression of the accounting profession in the public sector.
The results of the research indicate that the pioneer of laws will have the most important and influential role in the future of the accounting profession in the public sector, which will increase the legal risks and responsibilities of accountants profession, the tendency to attract and employ individuals Specialist in the public sector will be responsible for responding to the use of modern technologies.
کلیدواژهها [English]
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