saeid abdi - Ph.D. Student of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
keyhan azadi - Assistant Professor Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
sina kheradyar - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
ali bayat - Assistant Professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran

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 ۲۰۱۸ 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..

Accounting Standard, Political science schools, IFRS