The purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by conceptualizing the seven factors of Sandelowski and Barroso method, the conceptual model of factors influencing accounting development is categorized. Based on three-stage coding in MAXQDA software, these factors were analyzed and categorized into 4 main categories and 30 axial codes. Kappa method was used to evaluate the reliability and quality control of the present study. The kappa coefficient calculated by SPSS software was 0. 896 which is in good agreement. The results showed that the factors affecting the development of accounting included economic factor, environmental factor, professional factor and organizational factor. The results of this study can be used for accounting and macro decision makers.