Mostly present study is to examine another dimension of accounting concerning the fields other than financial ones in line with achieving main goal of the companies namely profit the dimension may include company responsibility in relation to environment , work place , community , market , capital and country . So we examined the relation between , organizational culture , management tenure and financial performance of the companies in the companies' social responsibility accounting . This study was done by questionnaire according to Likert scale among 120 companies listed in Tehran stock exchange in financial years : 2010 – 2012 . The test concerning the study hypotheses indicated that there is a positive and significant relation between organizational culture, management tenure and financial performance of the companies in environment , work place , community , market , capital and country in proportion to the companies' social responsibility and all the hypotheses were confirmed in the confidence rate of 95 percent

The present study seeks to investigate the role of cultural-historical attractions of rural destinations in the development of cultural tourism in the rural areas. This is an applied research conducted in a descriptive-analytical method. Based on studies on two cities of Mashhad and Binalud, 14 rural areas with­ historical and cultural attractions were selected as the sample. Using Cochran's formula, the volume of tourists and the host community was determined 196 and 222 respectively. The scope of analysis in this study was "households". The data acquired from questionnaires were analyzed using the statistical analysis methods. The findings show that in these villages, attractions, facilities, services and cultural factors higher than the moderate level, can totally have a positive effect on socio-cultural, cultural-environmental development and development of cultural tourism in general. Besides, in ARAS model for socio-cultural dimension of cultural tourism, the village of Miami was on the top, and the village of Chahak was in the last place. Also according to the research findings, despite many problems in the study area, taking care of the facilities and rural infrastructure of the villages with tourist attractions and relevant advertisements in Mashhad ­can make way for growth of cultural tourism