Document Type : Original Article


1 Department of Accounting, Mehran Branch, Islamic Azad University, Mehran, Iran

2 Administrative and Financial Assistant of Agricultural Bank of Ilam province

3 Department of Accounting, Islamic Azad University, Saveh Science & Research Branch, Saveh, Iran


Prevention from corruption is a way to be traversed with faith and enthusiasm, act within it intelligently and responsibly to gain success through participation and accurate knowledge about the elements causing corruption and ways to confront it. Corruption is like A.I.D.S disease, that if not controlled with precautions, might infect individuals and in this ways, its treatment might be difficult and with high costs, and in some cases, irrecoverable consequences; moreover, the context of its outbreak still remains, and due to its latent secrecy, it’s not identifiable in many cases, so that we cannot directly struggle with it. In order to confront corruption we have to gain a clear knowledge about it. Treatments will not be possible unless we know the disease. In this research, we are trying to identify the elements and roots of corruption occurrence and ways to confront it. The roots of corruption occurrence are declared in 4 factors (social, economic, cultural& official, management) and their subsets, and finally we mention the ways to confront this phenomena.


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