Modeling the Factors Affecting Maturity of Accounting in Iran

Accounting is a three-dimensional science including؛educational, research and professional (technical) dimensions. Given the importance of accounting at the level of economic, regulatory and control units and the important role that accounting has in providing information, decisions and financial transparency, its development and ultimately its growth and Maturity can have significant effects on society. Therefore, it is necessary to identify the factors affecting the growth path of accounting. The present study, which has been carried out with a qualitative approach and by the method of metasynthesis, examines 121 articles and specialized literature on accounting in Iran and the world and provides a model of factors affecting the growth of accounting in Iran. The results of this study show that accounting in Iran has not yet reached maturity. Also, the seven factors affecting the growth of accounting in this country are: Ecosystem of higher education system, Ecosystem of economy, Political ecosystem,,Cultural ecosystem, Social ecosystem, Cultural Ecosystem,, Ecological legislation and professional oversight. Given the impact and influence of the above factors on each other, the growth of accounting will not be achieved until all these factors are improved. The results of this research will be useful.for decision makers and executives at the level of higher education (including universities and the Ministry of Science, Research and Technology) professional institutions (Auditing Organization and the Society of Certified Public Accountants of Iran and scientific and professional associations), Ministry of Economic Affairs and Finance, The Court of Audit and other competent authorities .