Words, such as Modernism and PostModernism, has been used extensively in literature and everyday conversations. However, fundamental concepts and beliefs have largely forgotten the narrow and condence definitions. This paper, based on a library and interpretive method, aims to explain the roots of Modernism and PostModernism in the development and development of financial accounting concepts. Therefore, the purpose of this research is to study the variables related to Modernism and PostModernism in the development of financial accounting concepts. Hence, in this paper, while describing the above-mentioned concepts, the role of Modernism in general and PostModernism in particular are discussed in the development of financial accounting. Evidence of this paper suggests that the advent of bookkeeping and the formation of financial accounting was initially based on the concept of Modernism. But PostModernism had a wonderful effect on the development of financial accounting concepts.

Post-Modernism suggests a revolutional view in the field of social science. This approach questions the validity of modern science and objective knowledge. With a paleological reflection, many have sought roots of PostModernism in humanism and emphasize the role and impact of its terms and concepts in restructuring social science. They also strive to demonstrate how PostModernism's conflict with rationality has influenced all practical fields; for instance, by questioning awareness and logical subject in psychoanalysis, by challenging the bureaucratic and hierarchical decisionmaking structures in politics, and by supporting regional culture in contrast to universal culture in anthropology.

In the article, the research has first studied the process of changes of Pre-Modernism (1000-1450), Modernism (1450-1960), Post Modernism (1960-1989) and Post-Post Modernism (early 1990s until now) periods and has then dealt with the position of human identity, especially woman, by special consideration of aspect of economy, management, culture, music and information society and has determined and analyzed the characteristics of each of them. Finally, all changes together with main concepts have been provided in a table.

The relationship between tradition and modernity is one of the subjects that dealing with it, in all fields of knowledge of the modern age and also in the methods of confrontation of the western culture and civilization with other cultures and civilizations, is inevitable. In this article after giving the definitions of tradition, Modernism, Post-Modernism and characteristics of traditionalist, modernists, and Post- modernists, based on the view of the great thinker martyr and the effect of its holism over other sectors have been the principal cause of challenge between the tradition and modernity in the western civilization. From his point of view this challenge cannot be seen in every culture and civilization. In the western world some events led to the perception of the universe and the human being. The way out of this challenge is to separate the sacred and unscarred parts of the tradition and paying attention to different parameters of mankind entity.Tradition in its specific sense forms a solid foundation for every culture and civilization.Furthermore, it has been pointed out that the Post-modernist human, although has criticized most principal thoughts of the modernists, but because of his negligence in dealing with the causes of the crisis facing modernists, has been misled and trapped in scepticism and relativism and deprived from the peace resulting from the real science and the strong foundations of the tradition.

The Isfahan's school is considered to be the most outstanding and fruitful story writing school in the fourteenth century (AH) in Iran. It has had a creative role in improving and developing methods of story writing, interacting with international culture, incorporating traditional and modern techniques, influencing a large number of writers, and developing and giving prominence to a method of PostModernism in Iran's literature even some decades prior to the emergence of such method in the world.Unlike the regional literature of Southern, Eastern and Western areas of Iran which has widely made use of various and distinctive possibilities of the regional dialects, geographical locations, living conditions and native culture, the Isfahan's school bears none of these. Because of this neutrality, this school deserves being regarded as a true representative of Iranian art and literature.

This paper reviews modification in curriculum in Post modern era, emphasizing the Post modern philosophy, and the curriculum arising from this viewpoint. The results suggest that modification either in the curriculum or in the administration, or school-oriented programs and shared programs might not lead to produce essential and effective changes. Much of these modification, which have been passed from Modernism to Post Modernism, can not respond to the real needs of the learners. Post Modernism with its self reflective and theorizing might be able to challenge with the current curriculum, and with its emphasis on variable disciplines and using new technologies is able to respond to the needs of learners at present age.

Evaluation of influencing factors on durability and eternity of an architectural work and presented definitions of immortal work is essential because today, after two artistic periods of Modernism and Post Modernism and their attempt to establish a modern artistic eternal and genuine heritage, the art life has become less than the past. As we are experiencing the formation of identity-less artistic works with no place among architects and people. This issue causes an art such as architecture to be forgotten as well as the loss of the assets of the country. In fact such architecture would become a consumable stuff with an expired date. The purpose of this research is to comprehend the definition of an eternity of a work and it’s forming factors. The research tries to answer the following questions:How far does eternity originate from physical attributions or culture factors of a work? How much does elite’s taste help eternity and what could be the role of public culture in this approach?In this paper with a qualitative, intuitive, and phenomenological approach the definitions of an eternal work is reviewed from three points of view including eliteorientated, public orientated, and a pervasive approach. Finally architectural works within these points of views are studied. The outcome of the research suggests that neither of elite-orientated definition nor public-orientated one can cause the eternity of work or help to its durability. However, it shows that the requirements of the eternity of a work is to simultaneously consider all human dimensions presented in the architectural field including the human being, artist, community, history, nature, creator, society in relationship with two other dimensions of the nature and God that are close to unity and can create eternal work. The five principles of Iranian traditional architecture presented by Pirnia are the eternity source because they are both seen in the nature and God's deed properties. These qualifications are more intellectual rather than native and as a result Iran traditional architecture forms manifestation of eternal architecture.

Post Modernism is the one of the most important Achievement of Historians and Philosophers in the last decades. Although it seems it has come to end nowadays based on a few thinkers believes and a new phrases has been begining. Post Modernism comes from critic of the Modernism. However, at the first, it had literal shaping, but by the very influential French thinkers like Michel Foucauit, jean Baudrillard, jean-Francois lyotard and American thinker Richard Rorty and then Italian writer Watimo, has been identified to the world. But it should be consider that, those thinkers were absolutely influenced by Friedrich Nietzsche and Heidegger. Heidegger was connection ring of those philosophers with Nietzsche. He prepared a good atmosphere those western thinkers to review and re knowing Nietzsche Ideas. His intellectual plan about Nihilism highly helped the Post Modernism flourishing a vast scale. They built up a new conception of God, Metaphysics, Man and History. They opposed to the authoritarian narratives. Classical historiography was not reliable matter and it was necessity to issues a new version of evaluation and interpretation. It is clear that, man was the core of this reviewing. Platonic and new scholastic renditions on the religion, was under deeply criticism. PostModernism deny history of colonialism, history of Negroes, history of women, historical eternity and liner theories. They supposed human freely and refused any revision of his act. They also were under criticism by other philosophers, but they enforced to accept those principles which have been made by former pre-modern and modern thinkers.

The vast diversity of the proposed definitions of parody, both before and after the twentieth century, can be an emblem of the lack of a thorough agreement amongst the literary critics about the definition of this literary technique (genre?!). While there is not a comprehensive all-accepted definition of parody, modern and Postmodern literatures both exhibit a wide application of it. After a historical survey of the definitions of parody from its first appearance (in European literature especially English literature), this study endeavours to put forward a more comprehensive and more applicable definition of parody mainly based on Bakhtin’s dialogic criticism, Genette’s structural viewpoints, and Barthes’s Post structural theories. Parody then can be defined as a deliberate imitation or transformation of a socio-cultural product (including literary and non-literary texts, and utterance in its very broad Bakhtinian understanding of it) that recreates its original subject with at least a playful stance.

The purpose of this article is to investigate the necessity of religion from a sociological perspective in the two periods of Modernism and PostModernism. A librarian method is used to answer this question, which is partly based on the results of "social concrete experience". The views of some outstanding anti-religious scholars of the period of Modernism is first presented; then the views of the important scholars of the period of Post-Modernism and the international organizations are explained. Although the idea of secularism has been dominant on the world for more than hundred years and it has been developed but, as this research shows, secularism is declined at the beginning of the period of Post-Modernism and desecularism has appeared and developed. The cognitive outcome of this research is to strengthen the historical-universal view regarding major religious changes; in addition, as a national outcome of this research, it improves the views of those Westernized fellow citizens – who still think on the basis of modern theories and analysis and thus believe the Islamic republic of Iran and its resultant system moves in the opposite direction of contemporary and future world and human changes – concerning how much does the contemporary world tend to religion. Unlike this incorrect recognition, the Islamic Republic of Iran can be the central point and leader of the Post-modern religious conceptual changes.