Paper Title
The Analysis of the Obstacles Relating to the Utilization of the Modern Technology at Iranian Private Audit Institutions

Abstract
The advancement of sciences has had an obvious influence on many scientific realms. Evolutions in methods and scientific devices are some of the confirmations of this advancement. Accounting science has also encountered many challenges in consequence of these advancements. Although evolutions in methods and changes for the better instead of conventional methods are absolutely necessary, we need a minute expert programming and the removal of the obstacles in practice. Therefore the question that the research brings up is how the situation of the modern technology in the field of accountancy at Iran’s private institutions is and what obstacles there are for the methods and devices to be modernized. Also this problem is to be raised that how the quantity of manager’s knowledge is and what expectations they have from the accounting and its methods in the field of management at the private institutions. This research intends to reply the question in Iran, by studying the documents available at the libraries. To know about the problems and obstacles and the findings of the research is a step towards using the modern methods and the improvement of the present situation in the field of accounting at the private institutions. Key Words - Accounting, Permanent development, Computer utilization, Economic management, Modern technology