ACCOUNTING RESEARCH AND ITS BARRIERS IN IRAN

This paper is about the process of research and development in terms of accounting in which is attempted to deal with this issue from a critical approach in order to reveal a process which ends in failure. This approach uses some participants to take a new step in developing accounting and feedback response. This paper characterizes some barriers and challenges in the stock exchange market. We have addressed a question in stock market for investigating the challenges ahead. As a result, we would be able to propose some suggestions.

Accounting, Accounting Research, Research Challenges, Research Culture