Document Type : Original Article
Authors
1
Doctoral student of accounting, School of Management, Accounting and Economics, Shahid Bahonar University, Kerman, Iran
2
Associate Professor, Department of Accounting, Faculty of Management, Accounting and Economics, Shahid Bahonar University, Kerman, Iran
3
Professor, Department of Accounting, School of Management, Accounting and Economics, Shahid Bahonar University, Kerman, Iran
Abstract
Introduction: Unwanted effects of the revision of Iran's accounting standards beyond the desired goals appear in various fields. These works affect the usefulness of the revised standards in the field of sustainable development and maintaining the health of the country's economy, society and culture. The purpose of this research is to explain the areas of unwanted effects (beyond the goals) of revision in Iran's accounting standards and to determine the importance of research in these areas. Research method: In the current research, the areas that are affected by the works beyond the goals of the revision of the accounting standards of Iran were determined using the library method. Then, the opinions of the people of the statistical community about the existence and importance of these works in the above fields were collected using a researcher-made questionnaire and tested using chi-square and binomial statistical methods. The statistical population of the research included faculty members, accounting doctoral students, auditors, financial managers of companies admitted to the Tehran Stock Exchange, and financial experts. Findings: The works beyond the goals of the revision of Iran's accounting standards were identified in the fields of international investment, macroeconomics, social, cultural, policymaking, environment, technology expansion and the development of the accounting profession. Based on the results of the statistical tests, the existence of works beyond the goals of the revision of Iran's accounting standards was investigated in all areas and the importance of research in them was confirmed. Conclusion: The revision of Iran's accounting standards has unwanted effects in the fields of international investment, macroeconomics, social, cultural, policymaking, environment, development of technology and development of the accounting profession.
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