Modernism, Post modernism and Financial Accounting Theory

Document Type : Original Article

Authors
Hamed Arad 1
Fraydoon rahnamay Roodposhty 2
Bahman Banimahd 3
Hashem Nikomaram 2
1 Ph.D Student of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
2 Full Professor, Islamic Azad University, Science and Research Branch, Tehran, Iran
3 Associated Professor in Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
Abstract
Words, such as modernism and postmodernism, has been used extensively in literature and everyday conversations. However, fundamental concepts and beliefs have largely forgotten the narrow and condence definitions. This paper, based on a library and interpretive method, aims to explain the roots of modernism and postmodernism in the development and development of financial accounting concepts. Therefore, the purpose of this research is to study the variables related to modernism and postmodernism in the development of financial accounting concepts. Hence, in this paper, while describing the above-mentioned concepts, the role of modernism in general and postmodernism in particular are discussed in the development of financial accounting. Evidence of this paper suggests that the advent of bookkeeping and the formation of financial accounting was initially based on the concept of modernism. But postmodernism had a wonderful effect on the development of financial accounting concepts.
Keywords
Moddernism
Post Modernism
Accounitng Theory
Capitalism
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