https://aapc.khu.ac.ir/ Value and Behavioral Accounting en daily 1 Mon, 08 Jun 2026 00:00:00 +0330 Mon, 08 Jun 2026 00:00:00 +0330 https://aapc.khu.ac.ir/article_3591.html Technology is evolving rapidly, and this has led to changes in the business environment, including accounting. The digitalization of the profession poses different challenges for accountants, which are very important to identify and keep up with. This study aims to present possible scenarios in the accounting profession if the digitalization process continues. This research uses a scenario-writing approach. Initially, a list of drivers was extracted from scientific articles published in this field using document mining and library studies. Then, using Fuzzy Delphi, 34 main drivers were prioritized and evaluated with the opinions of professional and academic accounting experts who had a history of working in the field of digitalization of the profession. In order to examine the mutual effects in this research, the cross-effects analysis method was used. For reliability, the Felice Kappa coefficient was used, which indicated the desirable reliability of the questionnaire. For this purpose, paired comparison questionnaires were distributed among 41 professional and academic accounting experts and data analysis was performed using MicMac software, which led to the drawing of an interpretive structural model of accountants' professional identity in the face of the digitalization of the profession. Also, the dependency power influence diagram reveals a layered model of drivers affecting the future of accountants' professional identity in the era of digitalization of the profession, and uncertainties are identified based on the analysis of key drivers. The three drivers of digital strategies, digital paradox, and professional ecosystem with the highest percentage of consensus and the lowest amount of convergence of opinions have been selected as the final most influential factors. Subsequently, future scenarios have been designed using scenario planning and compatibility analysis methods. The time frame of this research was 2025.The results show that digitalization, if properly managed, can lead to an increase in digital strategies, digital paradoxes, and professional ecosystems in the accounting profession. On the one hand, increased sentiment analysis can help accountants better understand how the public and stakeholders feel about the future of the accounting profession, and on the other hand, accountants' collaboration with professionals, clients, and other stakeholders will become smoother. This information can help accountants and professional organizations develop appropriate strategies to address challenges and exploit opportunities. https://aapc.khu.ac.ir/article_3592.html Purpose: In today's business environment, understanding internal factors influencing Sustainability Performance is increasingly important. The main objective of this study is to investigate the impact of creative corporate culture on Environmental, Social, and Governance (ESG) performance. Methodology: Focusing on Iran as a developing market, this research examines a sample of 164 companies listed on the Tehran Stock Exchange between 2017 and 2023. A key contribution of this study is the novel use of textual analysis to quantify innovative culture and CSR performance based on annual management reports. Hypotheses were tested via panel data regression, while the Generalized Method of Moments (GMM) framework was utilized to mitigate endogeneity concerns and ensure the robustness of the empirical findings. Findings: The results reveal that a creative corporate culture has a significant and positive impact on enhancing corporate ESG performance. This finding suggests that companies with a creativity-oriented culture are more committed to sustainability principles and social responsibility. Conclusion and Implications: By providing empirical evidence from an emerging and developing market, this study fills the existing research gap and demonstrates that creative culture is a strategic driver for corporate sustainability. The findings offer important practical implications for managers, boards of directors, and policymakers regarding aligning innovation with sustainable development goals and strengthening corporate governance https://aapc.khu.ac.ir/article_11567.html Financial crimes or financial fraud affect individuals as well as the economy. Due to its nature and the fact that sufficient data on financial fraud is rarely available, it is very difficult to accurately estimate the impact of financial fraud. One example of financial fraud is the fraud known as Ponzi scheme. Ponzi companies are known not only as a financial threat, but also as an effective factor in changing investor behavior. These schemes can lead investors to make incorrect decisions, lack accurate risk analysis, and even discourage them from legal markets. Continuous awareness and education of investors, along with strengthening legal supervision, are among the solutions that can prevent the negative effects of these frauds and maintain public confidence in financial markets. In this regard, in this research, we seek to identify and prioritize the factors affecting such companies that are involved in Ponzi schemes. In this study, through exploratory interviews and a review of the research literature, we identify the factors affecting companies involved in Ponzi schemes, and we prioritize the factors through the best-worst (BWM) techniques, the TOPSIS method, and the SAW method, and we select the best criteria by comparing the results. The research findings show that the dividend payout criterion has the highest priority and indicates the special importance of this criterion in influencing Ponzi companies. In the next priority, the financial crisis and economic problems are a factor and motivation for companies that resort to such schemes and cover their financial crisis and lack of financial resources in this way and through investors' capital in an incorrect way. In the next priorities, factors such as institutional shareholders, concentration of ownership, and family ownership are also raised as important factors, which, due to the concentration of ownership and the limitation of decision-making to a few people, can be a factor and motivation for greater profitability without considering the interests of investors and resorting to such schemes. In the next priorities, factors related to the company's board of directors and company costs are also involved. The subject of the present study can be a new topic for research and study. Given that this scheme can involve a variety of investors such as investors in financial institutions, investors in digital currencies and smart contracts, presenting and identifying influential factors can be attractive and useful for investors and prevent the loss of their capital. Also, using different decision-making techniques and comparing their results to achieve the main research criteria, which has not been considered in previous research, can be considered as a research innovation. In Iran, no research has been conducted on companies involved in Ponzi schemes, describing the characteristics of such companies and their relationship with accounting; therefore, the subject of the present study can be a new topic for research and study. https://aapc.khu.ac.ir/article_3593.html Today, it is necessary to apply effective procedures to control employees based on agency theory. With this statement, The aim of the present research is to identify the dimensions and indicators affecting managerial fraud in financial reporting based on the hexagonal theory of fraud. Thus, using the meta-synthesis method and the Sandelowski and Barroso model, which includes seven steps, 198 studies published in reputable domestic and foreign journals were examined in the period from 1397 to 1403 AH and from 2015 to 2025 AD. By analyzing the content of these studies, the relevant codes, and measuring the importance and priority of each using a questionnaire and survey of 15 experts and professional professors and using the Shannon entropy method, 6 main categories (pressure, opportunity, ability, justification, arrogance, and collusion), 19 subcategories, 38 concepts, and 158 codes were extracted. The results of the Shannon entropy technique indicate that the justification factor (quality of auditing firms, reduced audit quality, and changing auditors to conceal fraud), ability (education of managers and replacing managers with more qualified ones), motivation (lower asset growth and institutional ownership), arrogance (frequent images of the CEO), and collusion (auditor remuneration) are the most significant indicators affecting managerial fraud in financial reporting. The findings of this research provide a comprehensive theoretical basis and explicit evidence for informing policy evaluations and investigations related to the dimensions and indicators affecting managerial fraud in financial reporting.