Clarifying the role of actor network theory (ANT) for the accounting of information system in Iran

Abstract . In this research is paid to clarify the role of actor network theory (ANT) for the accounting of information system in Iran with the aim of the determining of the human and non-human actors effective on the accounting information systems, the analysis of relationships between the human and non-human actors on the net and to determine the effective factors on the accounting information systems in terms of types of actors for the first time in Iran. In this research which is done in the audit companies in Iran in the 1394, 9 hypotheses has been studied to investigate the role of human actors and their characteristics by identifying the main actor of the accounting information system of Iran. The results of the analysis of 9 hypotheses showed that has exist a significant relation between the familiarity level of respondents, the years of service of respondents, the organizational position of respondents, the education field of respondents, between the ages group of respondents, the usage level of respondents, the background and experience of the middle management post of respondents, the background and experience in the senior management post of respondents and the identifying of the main actor of information  accounting system of Iran (technical, organizational, economic, political-social and technology actor), but has not exist a significant relation between the sexuality of respondents and the identifying of the main actor of  information accounting system of Iran (technical, organizational, economic, political-social and technology actor).