Modeling of Accounting Doctoral Thesis with Emphasis on Solution for Financial Problems

By passing the instruction period and increase of graduate students and also research budget, knowledge of accounting in Iran entered to the field of research in a way that number of accounting projects has been implemented in the real world. Because of that different experience in implementing the accounting standards were achieved. So, it was expected the mentioned experiences help to solve the financial problems in country, in spite of lots of efforts which were done for researching; we still have many financial and accounting problems in our country. PHD projects could be considered as one of the important solutions to improve the University subjects including accounting. PHD projects are considered as team work job and it will be legitimate by supervisor teams in universities.It is obvious that applied projects should solve part of the problems in accounting field but unfortunately it is not working in the real world. The question which came in to our mind is how come that the out put of the applied and knowledge base projects could not make the darkness of the mentioned problems clear and also why politicians in difficult situations prefer to use their own previous experiences in important decision makings instead of using the consultant’s knowledge base suggestions.In this research I’m going to study, the reasons behind that prevent the applied PHD projects from success in real world which relates to the point of view that consider the political suggestions which are out put of knowledge base projects are not qualified enough for implementation. For this purpose, the indicators of an applied PHD project were considered and 110 vise people were categorized the mentioned indicators and then in a comprehensive study other applied PHD accounting projects were compared to each other.As result, in this study problems of the studied researches were identified and a proper and applied model for creating applied research was developed.