Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Content analysis of articles in the Management Accounting Journal from the beginning of publication until 2017

Document Type : Original Article

Authors
1 PhD student in Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
2 Assistant Professor, Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran.
Abstract
The purpose of this study is to examine in detail the process of content analysis of articles in the Management Accounting Journal affiliated with Islamic Azad University, Research Sciences Branch, which is considered one of the most reputable and important scientific and research journals in the field of accounting in the country, from the beginning of the publication year (2008) to 2017. The present study was conducted using a qualitative descriptive content analysis method, and the statistical population of the research was 271 articles, which were used as statistical sample requirements and analyzed with the help of Excel software. The findings of the study are that 643 people played a role in writing the articles, of which about 73 percent were men and 27 percent were women. An examination of the number of scientific collaborations of authors in writing the articles indicates that articles with two authors contributed (51 percent) to writing the article, followed by articles with three authors (34 percent), and single-author articles were the least frequent (about 5 percent). Also, the scientific level of the authors is 33% assistant professors, about 17% are doctoral students and about 14% are associate professors, and the rest of the scientific degrees have obtained fewer titles. In the examination of the organizational affiliation of the Islamic Azad University, the most active and dynamic university, the Central Tehran Branch, the University of Tehran and the Karaj Branch have played a role in creating works in the next rank, respectively; It is worth noting: Mr. Rahnemai Rudposhti, Nikomaram, and Bani Mahd are among the most active and prolific authors in this journal. And in terms of thematic orientation, 42% of the published works were in the field of financial accounting, 28% management accounting, 14% auditing, 10% corporate governance and 4% taxation, and 2% other fields. Also, the results and outcomes of the work indicate that most of the authors of the articles of this journal are related to the important and valuable scientific and academic centers of the country, which is an indication of the journal's commitment to its well-known scientific and professional realistic perspective. Thus, the articles published so far are within the scope and scope of the journal's recognized knowledge, economics, and society.

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