Factors influencing the reluctance of Accounting graduate students The research

Professional accounting utility functions resolving social problems and human culture، industrial development، economic، social، society، Continuous research in all fields is due. What is certain accounting profession and its education system especially in relation to the training of skilled researchers is weak. This study investigated the factors accounting for the lack of interest in research are graduate students، 310 questionnaires containing 25 questions in order to graduate students in the accounting of the mother of universities (the state azad and Payam Noor) were distributed. Based on the results of this study، the lack of research facilities in universities، and lack of facilities at the forefront of student satisfaction are identified. To investigate the relationship between the school and there is significant interest in the ability of the students to do a little research activities in the count which represents the weakness of the educational system.