Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT

Document Type : Research Paper

Authors

1 Phd Student, Department of Accounting, Faculty of Humanities Zahedan Branch, Islamic Azad University, Zahedan, Iran

2 Assistant Professor, Department of Accounting, Faculty of Humanities Zahedan Branch, Islamic Azad University, Zahedan, Iran

3 Assistant Professor, Department of Financial and Accounting, Faculty of Humanities Meybod University, Meybod ,Iran

4 Assistant Professor, Department of Accounting, Faculty of Humanities Khash Branch, Islamic Azad University, Khash, Iran

Abstract

Objective: The objective of this study is to identify and prioritize the internal and external factors affecting the implementation of fair value based on SWOT analysis.
Method: The research method is a mixed approach based on the interpretive paradigm and based on the objective, and is classified as developmental and applied research; in terms of data collection, it is classified as exploratory research. The study population is experts, the sample size is 34 people, the purposive sampling method is 1403, and the time domain is 1403. To collect data, the systematic review of documentary studies and the fuzzy Delphi questionnaire were used to identify the indicators of SWOT factors, and finally the BWM method was used for prioritization.
Findings: 47 indicators were identified. The results show that based on the BWM technique, 47 indicators in 32 categories were identified for SWOT. Based on the BWM technique, the strengths criteria are "increasing the quality of information disclosure", "providing more relevant information", while weaknesses are "difficulty for the business entity in determining markets, market participants" and "complexity of fair value measurement"; the opportunities criteria are "impact of desirable governance quality", "impact of supervision on the measurement and valuation profession"; the threats criteria comprise "cost, time-consuming and difficult to collect information", and "reliance on hypothetical transactions on the measurement date", and have a higher priority.
Conclusion: To implement fair value measurement in the Iranian reporting environment, the criteria extracted from this research should be considered.

Keywords

Main Subjects

References

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In Persian
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Journal of Accounting Advances
Volume 17, Issue 2
February 2025

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History

  • Receive Date: 25 April 2025
  • Revise Date: 24 September 2025
  • Accept Date: 16 October 2025

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