Accounting functions in financial aspects of resilient economy policies from the point of view of academic experts

In the year 1389, Imam Khamenei introduced the term "resistance" to political and economic literature. The goal of the rescue economy is to use internal power and resist sanctions by creating the least crisis. In defining a resistance economy, the need for resistance to reject pressures and the need for hardships to reach national positive points is needed. The announcement of general policies for the stability of the economy created this concern for accountants and auditors of the country, whose implementation is not the responsibility of economists and executive authorities, and the accounting community can play a role. The main goal of the research is the accounting functions in realizing the financial aspects of rescue economics. Considering the theoretical foundations, the factors influencing extraction research, and the elements for determining the research aspects, were designed in two stages of the questionnaire. The final questionnaire was returned by 14 experts in the field of accounting and economics and analyzed by Lavasheh Index to examine the content validity and excel software. The results of the research showed that accounting as a means of promoting transparency is in the service of establishing and expanding social justice, in order to clarify the economy and its socialization, as well as the role of the elites in activating all the resources and resources in the resistance economy, as the most significant common ground, Became.