Presenting a Model of Corporate Factors Affecting the Implementation of Accounting Technologies in the Automobile Industry

Mozhgan Mortazavi; Arefeh Mohaghegh; Majid Bakhshi

Authors

Mozhgan Mortazavi Ph.D. Student, Department of Accounting, Se.C., Islamic Azad University, Semnan, Iran Author https://orcid.org/0009-0008-6737-9912
Arefeh Mohaghegh Department of Accounting, Se.C., Islamic Azad University, Semnan, Iran https://orcid.org/0009-0006-1096-274X
Majid Bakhshi Department of Accounting, Am.C., Islamic Azad University, Amol, Iran Author https://orcid.org/0000-0001-7294-9256

Keywords:

Corporate factors, accounting technologies, automotive industry

Abstract

Accounting technology, as one of the key pillars of financial management and organizational accounting, plays a fundamental role in improving the accuracy, efficiency, and transparency of financial processes. This transformation has enabled complex analyses and data-driven decision-making. This study aimed to present a model of corporate factors affecting the implementation of accounting technologies in the automotive industry using a qualitative grounded theory research method. Accordingly, through interviews with fourteen professors and financial managers holding a master’s degree or higher in the automotive industry, 12 main categories were identified based on the paradigmatic model and structured into six dimensions: corporate factors and appropriate policymaking as “causal conditions”; sanctions and economic fluctuations as “intervening conditions”; supply chain complexity, rapid technological changes, and strict automotive industry standards as “contextual conditions”; integration of financial systems and improvement of financial reporting quality as the “interactional dimension”; accounting technologies as the “central phenomenon”; and competitiveness and increased shareholder trust as the “consequence dimension.” Overall, the extracted model indicates that the deployment of accounting technologies in the automotive industry requires the simultaneous alignment of corporate factors, effective policymaking, and management of external challenges such as sanctions and economic fluctuations. This model suggests that the phenomenon of “accounting technologies” emerges within a context shaped by supply chain complexity, rapid technological changes, and strict industry standards, and is activated through the integration of financial systems and the enhancement of reporting quality. The consequences extend from increased firm competitiveness to strengthened shareholder trust.

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