Accounting practice believes that people, like economic traders, seek to make the greatest profit in their behavior in different contexts. These people are very calculating and seek to invest in friendly relationships that have made the target people indebted to them. To be used in times of need of this capital and to give a platform for legal and illegal requests in the future.
The purpose of this study is to find and rank the factors affecting accounting action for this purpose, 29 Latin articles and 78 Persian articles that were selected by snowball method were used after theoretical saturation, and textual content analysis was performed Then, the obtained data were provided to 14 experts by a questionnaire And after three rounds of qualitative Delphi, 27 main effective criteria were identified and then, using network analysis technique and Dimatel, internal relations and prioritization were examined The results based on network analysis method showed that utilitarianism was the highest factor and competitive advantage factor was the last factor affecting accounting action. Also, based on Dimatel's method, we came to the conclusion that the factor of opportunistic behavior was the most effective and the factor of selfish individualism was the most effective among the factors