A New Paradigm in the Accounting Profession: A Grounded Theory Model of Accountants’ Extra-Role Behaviors
Keywords:
Extra-role behavior, financial governance, professional role, extra-professional competencies, and extra-professional accountabilityAbstract
This study aims to systematically identify and conceptualize the dimensions, components, and core categories of accountants’ extra-role behaviors and to develop a grounded theoretical model within the contemporary accounting profession. This research is developmental in purpose and exploratory-qualitative in nature, employing the Glaserian grounded theory approach. Data were collected through in-depth semi-structured interviews with 14 academic and professional experts in accounting, financial reporting, standard-setting, and corporate governance. Participants were selected using purposive and snowball sampling techniques until theoretical saturation was achieved. Data analysis was conducted through open, axial, and selective coding. To assess the reliability and stability of the extracted dimensions, a two-round Delphi analysis was applied using mean scores and agreement coefficients. The findings resulted in the identification of four core categories: advanced financial governance, professional role transformation, transprofessional competencies, and transprofessional accountability. These categories encompass eight main components, including integrated reporting, intelligent monitoring, strategic consulting, advanced analysis, professional communication, organizational learning, multidimensional accountability, and financial ethics, which together comprise 56 conceptual themes. Delphi results confirmed acceptable levels of consensus and reliability for all identified components. The proposed model offers a comprehensive and integrative framework for understanding accountants’ extra-role behaviors, highlighting that effective professional performance in today’s complex and digitalized financial environments requires moving beyond formal job descriptions toward strategic, analytical, and ethics-driven roles. This framework provides a valuable foundation for revising professional competency standards, enhancing accounting education curricula, and designing more comprehensive performance evaluation systems within the accounting profession.
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Copyright (c) 2025 Mohammad Abdi (Author); Azar Moslemi (Corresponding author); Malek Taj Maleki Oskouei, Abdolkarim Moghadam (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
