摘要：AbstractThere is great importance of accounting lessons on the professional careers of students that studied economics at universities. Most of the lessons includes theme of accounting, finance, tax, and law. In this context, the success or failure of students in accounting lessons affect both the students’ professional careers and undergraduate education period.The success and the failure of the students at accounting lessons depend on several factors. As an example of these factors, educator factor: the ability of imparting the theoretic information to the practical, physical feasibility: the laboratories besides classes, etude, working, and counseling services etc.This study, at the first part, has a sample of two similar universities. Accordingly, this study aims to assert a comparison of the students which studies at similar cities, universities, and departments, failure or success of accounting lessons.At the second part of the study, a model have been suggested which has prevented the factors that causes the failure of accounting lessons. On the other hand, the model also have been mentioned that success should be an organizational culture which has based on the life-long education.
关键词：Accounting Education;Entrepreneurs;Accounting Information System
