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

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