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Information Journal Paper

Title

STUDY OF ACCOUNTING KNOWLEDGE TRANSLATION IN IRAN

Pages

  193-212

Abstract

 The purpose of this study is to investigate ACCOUNTING KNOWLEDGE TRANSLATION and its drawbacks in IRAN. The statistical population includes professors and lecturers of accounting in public universities and accounting practitioners including financial managers and auditors of companies listed on Tehran stock exchange. The sample volume with using Cochran formula is 61 for the first group and 73 for the second. The data has been collected by means of two questionnaires designed in accordance with KNOWLEDGE TRANSLATION CYCLE. One-sample-t-test, referees contingency coefficient, and independent samples test has been used to analyze them. According to research findings, the theoretical group consider priority to applied research results in locating research priorities, whereas the practical group believe in the necessity of making account researches as well; though the latter does not agree with the present research procedure and believes that the researches made in accounting have the least role in meeting the needs of industry and business. Research findings indicate that the KNOWLEDGE TRANSLATION CYCLE in no sections of question transition or facilitators, knowledge production, knowledge transition, and applying research results acts properly and there exist some barriers for it. This leads to a gap between the researches and account practice society and finally lack of exploitation of the research results.

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  • Cite

    APA: Copy

    SARLAK, NARGES, MOHAMMADI, MAHDI, & GERAMIRAD, FATEMEH. (2016). STUDY OF ACCOUNTING KNOWLEDGE TRANSLATION IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(2 ), 193-212. SID. https://sid.ir/paper/8055/en

    Vancouver: Copy

    SARLAK NARGES, MOHAMMADI MAHDI, GERAMIRAD FATEMEH. STUDY OF ACCOUNTING KNOWLEDGE TRANSLATION IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(2 ):193-212. Available from: https://sid.ir/paper/8055/en

    IEEE: Copy

    NARGES SARLAK, MAHDI MOHAMMADI, and FATEMEH GERAMIRAD, “STUDY OF ACCOUNTING KNOWLEDGE TRANSLATION IN IRAN,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 2 , pp. 193–212, 2016, [Online]. Available: https://sid.ir/paper/8055/en

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