عنوان مقاله [English]
Given the undeniable role of banks and financial institutions in Iran’s economy, it is necessary to design core accounting standards, which can prepare different financial statements and make their comparison easier. These standards should preserve rights of owners and promote technical activities of the institutions without breaching Islamic rules. Therefore, required infrastructures should be provided to implement Islamic financial accounting standards in these institutions. This study has investigated barriers to implement accounting standards of Islamic financial institutions in Islamic accounting system and has looked into facing challenges in three aspects, including intra-banking, inter-banking and trans-banking challenges. The data were gathered through using questionnaires and referring to banking and university elites and experts, receiving their view, describing and analyzing data and finally making logical conclusion. The results of the study indicated that based on the views of the university and banking elites, inter-banking and trans-banking challenges were more important than intra-banking ones. Moreover, important elements such as lack of a road-map and definite general policies on implementing Islamic banking in the country, lack of Islamic economic infrastructures such as Islamic monetary and financial markets, weakness in educating accounting standards of Islamic contracts to banks experts and lack of a definite institution in preparing amounting standards of Islamic banking in the country were the most important barriers to implement accounting standards of Islamic financial institutions in Iran’s banking system. The results of the project showed that juridical disagreements among Shiite and Sunni religions are not regarded as serious and fundamental barriers to employ accounting standards of Islamic financial institutions in the country’s banking network.