Factors affecting the quality of accounting education at the undergraduate level in Iran: Grounded theory

Abstract

The authors aim to present a model that examines the constructs affecting the quality of accounting education at the undergraduate level in the context of Iran. To reach a conclusion, they use grounded theory and gather data through semistructured and unstructured interviews. Then, the authors develop a model based on the Strauss and Corbin (1990) action paradigm model consisting of causal conditions, phenomenon, context, intervening conditions, action/interaction strategies, and consequences. It is expected that the results of this study will create rich contexts for similar research at undergraduate levels in other countries especially in developing ones. Furthermore, this research adds some variables for future empirical investigations.