Abstarct: In recent years, road accidents have become one of the leading causes of death in Iran. Due to the role of various factors in the occurrence of a road accident, the management of the occurrence of this phenomenon has been associated with many challenges.Due to the presence of several qualitative and quantitative factors in the accident analysis process, this research uses a developed approach baxsed on the theory of Rough Sets to identify the pattern of road accident incidence. By using the proposed model, it will be possible to analyze the occurrence of accidents in multiple dimensions and finally rule out an accident by combining the factors involved. For this purpose, a comprehensive range of factors baxsed on the literature of the subject and the opinions of experts related to the vehicle, driver and the intended environment are discussed. Key findings of the accident management research suggest that the existence of scientific models of accident factors can reduce the number of road accidents. The causes of the accident with the highest number of repetitions were extracted in the form of rules. The results show that the type of accident depending on the type of vehicle and the weather conditions can have different severity of the accident. In addition, the cause of an accident under various conditions, such as atmospheric conditions, can have a specific incident severity. Thus, the theory of Rough sets performs an acceptable function in analyzing the role of accident factors and its quality in order to respond appropriately after occurrence and prevention