عنوان مقاله [English]
In this article, causes of politicizing in accounting, economic consequences of accounting procedures, conducted studies, and the criticism of attitudes of some scholars in this regard have been investigated. Politicizing in accounting can be divided into two parts included politicizing in preparing standards and politicizing in using accounting procedures. The term “politicizing in accounting” is used to describe a phenomenon known as political factors with non-explanatory and beneficial actions which force companies or governments to neutralize standard-makers’ efforts for improving financial reporting. Among the most important reasons that can be considered for politicizing in accounting is the effect of accounting on economic decision-making and its subsequent consequences. It is believed that the hypothesis of politicizing in preparing and implementing accounting procedures exists. Research results indicate that imposing ideas and the effect of external forces in the process of preparing accounting standards confirms the existence of politicizing in preparing standards. Also, the results of some of the conducted researches show the existence of this hypothesis in using accounting procedures.