Presenting accounting literacy model based on grounded theory

Document Type : Original Article


1 Ph.D. Student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

2 Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

3 Assistant Professor, Department of Accounting, Sofyan Branch, Islamic Azad University, Sofyan, Iran


Accountants with specialized knowledge and skills influence information transparency and economic development of society. Aim of this study is to present accounting literacy model with grounded theory method. Statistical population of study consisted of professional experts who are members of association of certified public accountants in Iran. In order to conduct research interview 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. Research 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 also the success of accountants and auditors is effective in this regard.


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