Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 2 1 1993 06 22 - - 14175 FA Journal Article The first part of this article is the translation of "A Revolution in Accounting Thought" written by M.C Wells. In this part more emphasis has been given to the word "paradigm" and Kuhn's view is been delineated. For the completion of the article in the second part utilizing Ansoff's article more explanation has been given about the word paradigm. Of course the ambiguities which are left for the translator have been mentioned. The first part of this article is the translation of "A Revolution in Accounting Thought" written by M.C Wells. In this part more emphasis has been given to the word "paradigm" and Kuhn's view is been delineated. For the completion of the article in the second part utilizing Ansoff's article more explanation has been given about the word paradigm. Of course the ambiguities which are left for the translator have been mentioned. https://acctgrev.ut.ac.ir/article_14175_a3dfec8b6a89762b454f0b5e660c2e78.pdf