Introducing an accounting literacy model with an approach based on structural equations

Accountants with specialized knowledge and skills affect transparency of information and subsequent economic development of society. Purpose of this study is to present an accounting literacy model with an approach based on structural equations. Present study is applied in terms of purpose and descriptive-correlational in terms of research method and the tool for measuring and collecting data is a questionnaire. The statistical population of experts is a member of Certified Public Accountants, which was selected using a Morgan table of 229 people. Smart-PLS software was used to analyze the research hypotheses. Results indicate that accounting literacy can be differentiated in field of data and information, and also proper classification of financial and accounting instruments, effective analysis and efficiency of companies' financial information and providing accurate and transparent financial statements, effective use of financial and market knowledge and develop and improve quality of profession and the success of accountants and auditors.