مهدی رضایی

The present study aimed to develop and validate a model for enhancing the quality of accounting education based on student-centered learning, using a grounded theory approach. The research employed a mixed-method design (qualitative and quantitative); the qualitative part followed a systematic grounded theory strategy, while the quantitative part was descriptive-correlational utilizing structural equation modeling (SEM). In the qualitative phase, 10 expert accounting professors from universities in Bushehr Province, each with at least ten years of teaching and research experience, were selected purposefully until theoretical saturation was achieved. The quantitative population included 1,600 faculty members and graduate students (Master’s and Ph.D.) in accounting from universities such as Persian Gulf University, Islamic Azad University, Payame Noor University, University of Applied Science and Technology, and other higher education institutions. Based on Cochran’s formula, 310 participants were selected using cluster random sampling. Data collection tools consisted of semi-structured interviews (12 open-ended questions) and a 47-item researcher-developed Likert-scale questionnaire derived from the qualitative model. Qualitative validity was ensured using Creswell’s eight-step strategy (2005) through triangulation, participant review, and peer debriefing, while reliability was confirmed by inter-coder agreement above 85%. Quantitative validity was supported by content validity (expert review) and construct validity (confirmatory factor analysis: χ²/df=2.26, CFI=1.08), and reliability coefficients ranged from 0.78 to 0.92 (Cronbach’s alpha). Data analysis through open, axial, and selective coding led to a final model centered on student-centered learning, encompassing causal conditions (active participation, modern technology, constructive feedback), the core phenomenon (variety of teaching methods, interactive course design), contextual and intervening conditions, s