Presenting accounting literacy model based on grounded theory

Accountants with specialized knowledge and skills influence information transparency and economic development of society. The aim of this study was to present accounting literacy model with grounded theory method. The aim of this study was to present accounting literacy model with grounded theory method. The statistical population of the study consisted of professional experts who are members of the society of official accountants in Iran.13 persons were selected by snowball sampling method. Data collection tools, semi-structured interviews with experts and data analysis method, content analysis using three stages of coding and using Maxquda software have been done. In this regard, macro categories, main and minor categories were extracted from research data (interviews). Causal conditions have three main categories and eight sub-categories, the pivotal phenomenon which is accounting literacy has two main categories and five sub-categories, Interfering conditions with two main categories and five sub- categories, Background conditions with three main categories and six sub-categories, Strategies with three main categories and six sub-categories and finally the outcomes with three main categories were obtained. The results indicate that accounting literacy can differentiate data and information from each other, proper classification of financial and accounting instruments, effective analysis and efficiency of financial information of companies and provide accurate financial statements and transparent, effective use of financial knowledge and market and ultimately the development and improvement of the quality of the profession and the success of accountants and auditors is effective.