Explaining the Concept of Hermeneutics in Interdisciplinary Accounting Promotion: Requirements and Structuring

The purpose of this study is to explain the concept of hermeneutics in promoting interdisciplinary accounting. Accounting is a branch of social science, and in general it is part of the use of other knowledge.So we can have an interdisciplinary approach to accounting. In this regard ,a proper understanding of it can promote accounting.As hermeneutics is an art of understanding in its general sense,it has been used to explain the interdisciplinary concept of accounting. This research is descriptive in nature and it is a survey research.The research tool is standard questionnaire with 50 questions. The conceptual model of the research is developed based on the subject literature and interdisciplinary hermeneutical concepts. The results indicate that there is an initial understanding of interdisciplinary accounting that promotes accounting, but there is no deep and hermeneutical understanding of interdisciplinary accounting that commitment and creation this kind of understanding can lead to a wider and deeper promotion of accounting.