Iranian parliament has been suggested to separate political tension from economic one in order to absorb more investment and expansion of private ownership. It seems it is unlikely it occurs, as Max Weber argued that the firm is oriented toward profit making. Using of capital accounting by firm represent a way of establishing exactly how much profit has been made during a specific time period. The modern firm appropriate profit opportunities in a rational manner and can operate effectively only if it is backed by a rational state and a rational legal system, since it demands a large measure of predictability to operate efficiency.