بررسی‌های حسابداری و حسابرسی (Apr 2019)

Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018

  • Ali Akbar Nonahal Nahr,
  • Masoumeh Kazemi Nojedeh

DOI
https://doi.org/10.22059/acctgrev.2019.258638.1007902
Journal volume & issue
Vol. 26, no. 1
pp. 123 – 150

Abstract

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Objective: The purpose of this study is to analyze the content of the articles of quarterly journal of the Iranian accounting and auditing review series in order to explain its effects on the accounting literature of Iran. Sub objectives of this research include the study of the topic orientation of the articles, the pattern of participation of writers individually and collectively­, the gender and educational level of the authors, the most prolific writers and universities, organizations and research institutes, as well as the type and method of research used and the percentage of use of Persian and English resources. Methods: The present research is a descriptive study that analyzes the content of 548 articles published in 88 issues of the booklet of this journal between 1371 and 1396. Results: Findings show that 86.94% of the authors of the articles were male; Most articles (49.82%) were the result of two people cooperation and also assistant professors with 35.31% had the largest share in the publishing of articles; Among the authors after 1379, the direction of the articles of this quarterly has been accompanied by a significant change in approach, Mohammad Namazi from University of Shiraz with 1.80%, Iraj Noravesh from University of Tehran with 1.76% and Gholamreza Karami from University of Tehran with 1.37%, has been the most prolific article writer in this journal. Most of the articles (60.22%) were archival in terms of the research method; most of the sources used in the articles were in terms of language, English resources (74.22%); and also the most thematic orientation (59.13%) is related to financial accounting. Conclusion: The process of production and publication of articles has improved in Iran, and very new subject areas have been considered and a great variety has been created in the methodology of accounting and auditing research. Meanwhile, the more specialized publication of articles has been improved in this quarterly journal.

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