Objective: In an era where data has become a global language, visual accounting, as a bridge between the objectivity of numbers and the subjectivity of images, is not only a tool for displaying information, but also a format for redefining the meaning of truth in the financial world, and shows how visual aesthetics can transform the depth of dry accounting concepts into a human and tangible experience. In this regard, this research, with a philosophical perspective on the role of images in representing reality, explores the key drivers in visual accounting.
Method: This study is considered exploratory in terms of methodology and mixed in terms of analysis. Due to the lack of a coherent framework for visual accounting, it was conducted from a grounded theory approach with the help of interviews with experts. Then, using Delphi analysis, the reliability of the identified dimensions was analyzed, and finally, in the quantitative part, the key drivers in visual accounting were determined based on a Mi’kmaq analysis. The statistical population of the study included 14 academic experts and accounting professors with professional experience in the field of accounting and financial reporting, as well as members of the Accounting Standards Committee, who were selected based on a purposive sampling method with a snowball approach.
Findings:The results of the present study indicated 4 categories (technological developments and digital innovations in accounting, financial transparency and organizational responsibility, development of professional competencies and advanced learning in accounting and strategic management and data-based financial decision-making), 13 core components