The study to be reported in this article consists of two main parts: the first part focuses on the coordination among research education and practice of accounting and then, using an analytical method, offers a procedure to achieve such a coordination. The second part concerns the determination of research needs and priorities of accounting from the viewpoints of representatives of groups. Their viewpoints were obtained through questionnaires. The findings of the first part provide a normative function for coordinating education with practical needs and serve to document education with results of the research. They also provide us with an applied pattern for coordination between research and practical needs.
The results of the second part, which were obtained from the field survey using questionnaires, and according to random stratified sampling, were the viewpoints of the two representative groups (the first group is divided into two subgroups: one consisting of academics of the sate universities, the other are researchers, of Audit organization. The second group being the financial managers of accepted companies in stock markets).
The findings show that there is a wide gap between the views of the mentioned representatives on research needs and priorities.