Effect of Accounting Communities on the Improvement of Knowledge and Profession of Accounting in Iran

Zahra Feghhi,Seyed Mohammad Javadi

doi:10.5901/mjss.2015.v6n4s3p555

Abstract

The scientific communities and associations are organized kinds of scientific relations. Which approaches do the communities members choose in order to achieve their goals specifies their responsibilities. The scientific communities and associations have an undeniable role in the fields of knowledge and profession. Twelve accounting communities and associations have been identifies and the required data for the present study have been collected through designing and distributing questionnaires. This study aims at identifying and examining the kind and amount of effect these communities and association have had on the improvement of the knowledge and profession of accounting. The findings of the research show that the accounting and auditing communities and associations positively affect and improve the accounting knowledge and profession; the kind and amount of the effect the above mentioned communities and associations have had on various aspects of the profession and knowledge of accounting is different. The results of the study clarifies that we need some other communities and associations that help the improvement of accounting knowledge to a great extent. DOI: 10.5901/mjss.2015.v6n4s3p555

Highlights

The evolvement of human knowledge takes place through getting help from different elements and factors; one of the factors is achieving sufficient understanding about that knowledge and criticizing it
H1: the extent of the effect left by the accounting communities and associations on the various aspects of the improvement of profession and knowledge of accounting is different
The first hypothesis was stated in two different hypotheses of H0 and H1 in the fourth part and was tested: H0: the accounting communities and associations positively affect the improvement of profession and knowledge of accounting

Summary

Introduction

The evolvement of human knowledge takes place through getting help from different elements and factors; one of the factors is achieving sufficient understanding about that knowledge and criticizing it. Promoting honesty, obeying rules, regulating, managing the affairs of all the economic businesses and so on, accounting plays an undeniable role in the social and political welfare of the society. Regarding such issues, this field has to have some communities and associations to help its improvement and organization. Most of the scientific communities have started their work aiming at improving and developing the knowledge and have chosen some specific scientific responsibilities which distinct them from other trade and profession communities. Recognizing the scientific communities from other trade and profession associations is done based on their aims and responsibilities which implies the main theme of their activity. As Macleod and Collins have shown, only few scientific communities merely remain in the scientific frame of their goal and they usually fulfill commercial purposes

Objectives

Methods

Findings

Discussion

Conclusion