Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran

The aim of the current research is to provide a conceptual model of ethnic factors affecting accounting functions in the environmental conditions of Iran. In terms of methodology, this research is one of the qualitative researches with an approach based on foundation data theorizing, the statistical population includes experts in the field of theoretical and practical accounting basics; It includes accounting and management professors, certified accountants, who were selected for the interview according to the purpose of the research, using the snowball sampling method. After obtaining expert opinions through 18 semi-structured interviews during 2021-2022, the conceptual model of accounting functions including causal conditions, background and context , intervener, central phenomenon, strategies and their consequences has been presented. The results of the research showed that according to the set goal, since accounting is considered as a social science, therefore the main function of this science can be accountability and response, and as a result, according to the strategies proposed in the conceptual model, the necessary education in the society, including the academic environment, should be provided. And the social environment should be provided to the general public in the best possible quality in line with public needs. Also, transparency through the accounting system can be proposed as the main strategy to realize accountability. individual factors such as; Seeking justice in accordance with religion and... can be a fundamental factor in paying attention to ethnics, and the consequences of social justice will be the result of this.