فهرست نشریات علمی دسترسی آزاد ایران

The field of accounting and financial reporting has been subjected to fundamental changes due to the rapid development in information technology. As one of the advanced and popular programming languages with extensive capabilities in data analysis, artificial intelligence, and automation, Python plays an important role in the transformation of this profession, and in the future, it is beneficial to adopt new technological tools such as Python programming software in the accounting and financial reporting profession. Therefore, applying the future scenario writing approach provides the opportunity to examine the influence of this technology on accounting and financial reporting. The research method is mixed based on the type of data. The present study was conducted in 2023. First, 52 effective factors were identified through a study of research background and the related literature as well as interviews with 21 experts. Then key drivers were identified through a MICMAC analysis and an interpretive structural matrix. Finally, according to the experts’ viewpoints, three scenarios for the future use of Python in the accounting and financial reporting profession were developed, and suggestions were given one by one. The knowledge-enhancing value of this research lies in expanding the existing theoretical foundations, identifying and analyzing the challenges, associating opportunities with the use of Python in the accounting field, and developing different scenarios to predict the future use of Python.