Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem)

Development of accounting is a very dynamic and multidimensional process. Thus, The purpose of this research is Explanation and presentation a efficient contingency model of accounting development in Iran. For this purpose, data from 183 companies in the period between 1388 -1396 related to Tehran Stock Exchange companies and other national data related to the research variables were used and used for modeling development of accounting from structural equation modeling technique that is of  type of multivariable regression. The results of this study indicate that all the variables of this  research, including economic development, capital market development, privatization and audit quality, have a direct effect on accounting development, but the variable of capital market development has negatively influenced on development of accounting by mediator variable of economic development. In describing the results of the research hypotheses, it can be stated that the conditions of the country's environment at the macro level in recent years have provided the ground for growth of accounting profession, and this growing process also can be continued in country by corrrect planning and represent the actual  position of accounting and auditing by professional institutions and experts.