Formulating Accounting Regulations with the Approach of Political Intellectual Schools and their Impact on User Behavior

Today, according to recent discussions of the standardization process, accounting cannot be considered an apolitical process. Reported figures in accountants reports have an effect on economic behavior. Accounting rules affect the behavior of humans and are therefore considered as a political process. As a result, these rules are introduced in the political arena, taking account of accounting issues. In this research, efforts have been made to evaluate the impact of political views of individuals on the formulation and implementation of accounting standards development processes. The tool of this research is a questionnaire and through statistical tests conducted in 2018 The results of the research show that The views of policy makers and managers on the one hand, and auditors, accountants and other users, on the other hand, have comment over the formulation and application of accounting standards. Therefore, in order to reduce these disagreements, steps should be taken to align views. Different and consensus opinions at the time of compilation and so on Use of accounting standards.