Editor-in-Chief Lecture

Author

Professor at the University of Tehran and financial, economic and investment strategies consultant

Abstract

Editor’s Note
Transitioning Toward Transparency: The Strategic Intersection of Accounting and the Intelligent Tax System
As we approach the winter of 2025, with the country’s economic system moving more than ever from tradition to modernity, and shifting from audit-based approaches toward intelligent and data-driven systems, the ninth issue of the Strategic Accounting Quarterly takes an in-depth look at these strategic developments. Accounting, as the language of business, is no longer merely a tool for reporting financial performance; it has become the backbone of regulatory compliance and a key instrument for risk management in the face of complex tax requirements. The topics explored in this issue highlight the necessity of redefining the relationships between economic actors, tax authorities, and accounting professionals.

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