This study aims to identify and analyze macroeconomic factors that can influence accounting weaknesses. The study is descriptive-analytical, as well as comparative in terms of the approach of inductive research, based on how the data is collected. Interviews with 15 experienced people with related education and work experience in the field of accounting and economics and university professors in Accounting were conducted on a targeted basis and the interview continued until 12 people were interviewed with theoretical saturation. Initial interview questions were formed using documentary study. After providing the written text of the participants ' answers, the process of examining the open and hidden content of the information collected from the statements and writings began. The Strauss-Corbin analysis method (2006) was used to analyze the text of the interviews with the help of MAXQDA software. From the analysis of 15 interviews, a total of 213 initial open codes were obtained. After removing duplicate codes and merging similar codes, 118 final open codes, 15 axial codes and 6 selective codes Ali conditions(government budget deficit, inflation, economic growth), axial category (weak accounting in budgeting, weak accounting standards), interventionist factors (information quality and reporting, accounting profit), platforms (sanctions, exchange rate), strategies (use of technology, education, internal control), consequences (improving the quality of accountability and strategic, reliability of financial information, attracting investors) were extracted. The results showed that macroeconomic factors affecting accounting weaknesses could reduce the trust of investors and other stakeholders in the financial information provided by companies.