مدل سازی حسابداری - روش تعیین چندگانه

Accounting models were and are influenced by the changes in the economic, financial, politic, juridical, social and cultural environment in which they operate. A study of this influence is necessary because the accounting modeling is a very dynamic process that greatly influences the economic environment. The objective of this research is to present the factors that determine the creation and development of accounting models, highlighting the main accounting models at this moment and their actual tendencies.