The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3 Serial Number 15 2026 05 01 Designing a Model and Ranking the Digital Transformation Components Affecting the Quality of Accounting Information in Iran’s Capital Market: A Fuzzy Delphi Approach Designing a Model and Ranking the Digital Transformation Components Affecting the Quality of Accounting Information in Iran’s Capital Market: A Fuzzy Delphi Approach 1 13 10.61838/bmfopen.330 EN Journal Article 2025 07 08 <p>The purpose of this study is to identify, rank, and present a model of digital transformation components that influence the quality of accounting information in Iran’s capital market. In recent years, the expansion of technologies such as artificial intelligence, cloud computing, and blockchain has transformed financial and accounting processes, emphasizing the need to reexamine the factors that affect the quality of financial information. This research is applied in terms of purpose and employs a mixed (qualitative–quantitative) method. In the qualitative–quantitative phase, the Fuzzy Delphi technique was used to collect expert opinions and to fuzzify/defuzzify judgments for ranking the components. The statistical population consisted of 18 academic and professional experts who reached a consensus after three Delphi rounds. The findings indicate that 12 main components can be classified into three dimensions: technological (such as artificial intelligence, cloud computing, blockchain, and accounting automation), control–security (such as digital internal controls and data governance), and human–institutional (such as digital literacy and technology acceptance culture). The ranking results showed that artificial intelligence, automation, and cloud computing have the highest importance in improving the accuracy, transparency, and reliability of information. Practically, the findings can serve as a foundation for developing a digital transformation roadmap for financial institutions, listed companies, and regulatory bodies, leading to enhanced financial reporting quality and increased investor confidence.</p> https://bmfopen.com/index.php/bmfopen/article/download/330/255