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

شناسایی و اولویت‌بندی عوامل داخلی و خارجی مؤثر بر پیاده‌سازی اندازه‌گیری ارزش منصفانه براساس تحلیل SWOT

Seyed Daniyal Aghvami, Abbasali Haghparast, Reza Setudeh and Alireza Hirad
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Seyed Daniyal Aghvami: Ph.D. Student, Department of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran
Abbasali Haghparast: Assistant Professor, Department of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran
Reza Setudeh: Assistant Professor, Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
Alireza Hirad: Assistant Professor, Department of Accounting, Faculty of Humanities, Khash Branch, Islamic Azad University, Khash, Iran

Journal of Accounting Advances (JAA), 2025, vol. 17, issue 2, 35-80

Abstract: 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. The research method is a mixed approach based on the interpretive paradigm, objective as developmental- applied research. The sample size is 34 experts 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. The results show that based on the BWM technique, 47 indicators in 32 categories were identified for SWOT. The results show that based on the BWM technique, the strengths criteria are 'increasing the quality of information disclosure', 'providing more relevant information', the weaknesses are 'difficulty for the business entity in determining markets' and 'complexity of fair value ', the opportunities are 'impact of governance quality', 'impact of supervision on the measurement ', the threats are 'cost, time-consuming to collect information' and 'reliance on hypothetical transactions on the measurement date' and have a higher priority. To implement fair value measurement in the Iranian reporting environment, the criteria extracted from this research should be considered.

Keywords: Fair Value Measurement; Fair Value Accounting; SWOT Analysis. (search for similar items in EconPapers)
JEL-codes: G18 M21 M41 M48 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jaccad:023586

DOI: 10.22099/jaa.2025.53043.2497

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