s gholami - Department of Accounting, eyvan-e-gharb branch, Islamic Azad University, eyvan-e-gharb, IRAN.
m hariri - Department of Law, Payame Noor University, I.R. of IRAN.
p akbari - Department of Management, Payame Noor University, I.R. of IRAN.

Innervations and Moan, the most important jurisprudential and legal issues, and the conflict between Sunnis and Shiites are the quality that most matters of inheritance and inheritance in Islamic law, the validity and invalidity of the two, has been applied. These two institutions are the specificities of Sunni jurisprudence and civil law, to comply with Imami jurisprudence, it has not. Inheritance rules, civil law, not like any inheritance laws in Europe do, and the Quran, in Surah Nisa, verses 7-12, is expressed. The aim of this study was to investigate the process of these two institutions, the science of law, based on the law and accounting knowledge management based on the Direct Taxes Code, is. In this paper, from the perspective of science, has been analyzed, the result of research is that, between the two institutions Innervations and Moan, the sciences, law and accounting management, there is no difference, because the two institutions in science and law, based on civil law and jurisprudence Imami, and accounting management, based on direct Taxation Act, and the math is numeric

Of leaving , Innervation , Moan