سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی

تعداد صفحات: ۹

نویسنده(ها):

Davoud panahi – Department of Social Sciences, Ardabil branch, Islamic Azad University, Ardabil, Iran
Farzad Nemati – M.A student accounting,Islamic Azad University,Science and Research Branch,Ardabil,Iran
Akbar Niktabe – M.A student accounting,Islamic Azad University,Science and Research Branch,Ardabil,Iran
Mohammad Sokhanvar – M.A in accounting, Islamic Azad University Germi Branch,Ardabil,Iran

چکیده:

A survey of the public and the necessity of executives responding to them, providing information required by public necessity of a reporting system is the inevitable. The major information needed by people and their legal representatives from the system of the information service the need of the people and the representatives of their legal system of financial service is provided. Attention to accounting systems based on responding to this important campaign to facilitate. The purpose of this study is to review the theoretical foundations of public accountability and financial reporting