Document Type : research article
Authors
1
Ph.D Student, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
2
Assistant Professor, Department of Accounting, Azad University, Sanandaj Branch, Sanandaj, Iran
3
Assistant Professor, Department of Accounting, Azad University, Kermanshah Branch, Kermanshah, Iran
10.22080/eps.2025.27818.2283
Abstract
Aim: This research was conducted with the overall goal of developing change strategies in the higher education system in accounting in Iran.
Methodology: This research identified the strengths, weaknesses, opportunities, and threats of the subject using the SWOT matrix and prioritized them using the AHP technique. The statistical population of the research were knowledgeable and subject matter experts in relevant organizations. The SWOT-AHP technique was used to process the information using the Expert Choice software.
Results: The research findings showed that the weaknesses, threats, opportunities and strengths in the subject under study were assigned the first to fourth priorities, which indicates the dominance of the risky space over the useful space. In addition, in prioritizing strategic areas, the results showed that, respectively, the WT area means defensive strategy (minimum - minimum), the WO area means adaptive strategy (minimum - maximum strategy), the ST area means contingency strategy (maximum - minimum), and finally the last strategy is based on the SO axis, which means offensive strategy (maximum - maximum). In addition, based on the TOWS matrix, 12 necessary strategies were designed in the field of change in the higher education system in the field of accounting.
Conclusions and suggestions: Accounting higher education system in the last decade due to market changes and innovation system more than any other discipline needs to change and adapt more to the labor market, therefore, they need a model that guides the education system in reaching to these goals. The strategies designed in this research can be helpful.
Innovation and originality: So far, no research with this title has been done in the country, and due to the existing vacuum, this research was designed and compiled .
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