Democracy and Accounting development

The environment especially social and political once, have direct and indirect influences on accounting development. Political and civility freedoms can effect on accounting indexes. Political environment has influence on accounting directly and indirectly. Political environment in general and political right and social freedoms in Subsidiary have influences on accounting development. In this research the influence of democracy indexes included civility freedoms and political freedoms influences on accounting development in Iran has surveyed. Because of limitation in collecting of Quantitative data, Questionnaire used for collecting of research data. Assumption tested under factor analyses and pathway and structural equation modeling on Amos and Spss. research result indicate that there is a significant relationship between democracy indexes and accounting development. And Load factor of that relationship as sequence, membership in organization and parties, selection of responsible and effective persons, Freedom of expression, Rule of Law, party's freedom, Compete on positions and jobs and personal freedoms.