Mehdi Ahmadipour - Department of Education Mahmoodabad
Ali Zakavi - Department of Education Mahmoodabad
Fazolla Khoshkho - Department of Education Mahmoodabad
Ahmad Yazdani - Department of Education Mahmoodabad

The dramatic developments in IT advances have occurred and it has been so pervasive in various fields has created the changing trends. Its most important feature in high-speed data processing, ultra high precision , high speed access to information , to data , allowing the electronic exchange of information, high quality , extremely affordable price and is declining and on the other hand the operation volume and the complex issues ahead. Given these factors , no justification for using all or some of the services and their obligations are. The Gray Sundem, former chairman of America believes that the role of Accountants in information society has become more important. So research in field to identify new technologies and discover which of these of technologies and how they should be applied To improve the quality of the accounting profession and advances the fundamental changes in IT, it is necessary.

Accounting , Information Technology, electronic exchange , Accountants , informationsystems , entrepreneurship