Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University

In this paper the effect of learning environment on the professional socialization of graduate students of accounting at the Islamic Azad University have been studied. This study is a descriptive correlational study whose data were collected through a questionnaire. The time of conducting the research is 2020. The statistical sample of the study includes 505 graduate students (Masters – PhD) in Accounting of Islamic Azad University across the country, which has been done using the probabilistic sampling method available. To test the hypotheses, the structural equation modeling technique has been used.  The results of hypothesis testing show that constructive learning environment has a positive effect on cognitive and motivational strategies .But this relationship between a constructive learning environment and the professional socialization of accounting students does not make sense. Also, the cognitive strategies of the professional sociability of accounting students have a significant and positive effect. While the motivational strategies of the professional sociability of accounting students do not have a significant effect. The results of this study can be useful and beneficial for policy makers and legislators of higher education in Islamic Azad University in order to develop educational programs that lead to greater awareness of university graduates about legal, professional, industry and ultimately meet their professional needs.