Evaluate the performance of the Iranian capital market with an emphasis on the perspective of financial accountability, operational accountability and learning and growth

Evaluating the performance of the Iranian capital market is one of the important issues for users (investors). The most important users are the general public. Assessing capital market performance and reassuring users will maximize capital attraction and boost production. Iran's capital market will be responsible for performing the duties of protecting the rights of users. Articles 51 to 55 of the Constitution address the areas of responsibility for financial accountability and the legal right of citizens to know the facts. The purpose of this study is to evaluate the performance of the Iranian capital market by emphasizing the perspective of financial accountability, operational accountability, learning and growth. The present study is descriptive-survey in terms of applied purpose and data collection and its statistical population consists of auditors, brokers, managers of financial institutions and faculty members of the university who work in the capital market. The research sample is based on Cochran's method and using Morgan table, 290 people, and the research period is 1399. In this research, a researcher-made questionnaire has been used, the validity and reliability of which has been determined by obtaining the opinion of professors, professional experts and capital market experts. SPSS software and t-test were used to test the research hypotheses. The results show that the indicators and components of capital market performance evaluation are evaluated with emphasis on financial accountability perspective, operational accountability perspective and the perspective of optimal learning and growth.