Study of the Knowledge and Concept Flows of the Articles of Two Quarterly Journal of Accounting Advances from the Beginning of the Publication to the End of 2018

Abstract

Purpose: The objective of this research is to study the knowledge and content of the articles of two quarterly journal of accounting advances as one of the top scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2018.Metholdology: This research is a scientometrics study and using content analysis method (quantitative approach). The population of the study consisted of all the articles published in the journal that were all selected as statistical sample (N = 170). The research data were also collected using a checklist tool and statistical analyzed using Excel software.Findings: Findings of the research show that in 170 articles published during these years, 417 authors participated, of which 354 were men and 63 women were women. Considering the level of education and scientific ranking of the authors, MA degree with 33% and assistant professors with 29% are in the top of the ranking list of authors. In the meantime, 3% of articles have only one author and 97% are the results of grouping work. Among the universities and scientific centers, Shiraz university with 48 articles ranked first and university of Esfahan with 15 papers ranked second. In terms of topic orientation, 79% of the publications are in the field of financial accounting and auditing with 11%, in the next rank. From total of 5864 references cited in the articles, 72% were in English and 28% in Persian.

Keywords

• accounting knowledge
• journal of accounting advances
• content analysis
• scientometrics