digital accounting legitimacy perspectives based on the need for more developed software services

The current study aims to outline the legitimacy perspectives of digital accounting in light of the increasing need for more advanced software services in iran. a mixed-methods approach was employed, combining qualitative and quantitative analytical procedures to achieve the study's objectives. in the qualitative phase, grounded theory and delphi analyses were conducted based on input from 14 experts and scholars familiar with the core phenomenon under investigation. in the quantitative phase, a futures studies approach was applied to identify potential scenarios that could define the legitimacy perspectives of digital accounting in the context of enhanced software service requirements in iran. based on the 14 interviews, the qualitative findings produced 282 open codes categorized into 33 conceptual themes, six core components, and three structural dimensions, forming the foundational framework for the legitimacy of digital accounting. conversely, the quantitative results—through matrix analysis—identified four scenarios along two key axes: systemic mechanisms related to financial planning and those associated with the supply chain. according to the mathematical function matrix, the most probable scenario emerged at the intersection of high-impact systemic mechanisms associated with the supply chain and low-impact mechanisms related to financial planning. this scenario, termed the amadic scenario, offers a more reliable justification for the legitimacy of digital accounting grounded in the advancement of software services in iran's future. in interpreting these findings, it is important to note that achieving legitimacy for digital accounting—based on software service development requires logistical capabilities that enhance inventory and resource management within production systems, thereby ensuring higher computational capacity and operational efficiency.