Document Type: Original Article


M.Sc. students of Accounting, Kermanshah, Iran


Without addressing the fundamental concepts of accounting theory and accounting literature on the formation and development of the theory will be a great help. Accounting is the foundation of accounting theory and string theory, stronger and more comprehensive account of what might have become a stronger field of accounting as a discipline .Iran has been more accounting theory, so that about half of the articles on accounting theory are accounted for. Also, over time, the use of economic and financial variables is in many articles.


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