Scientometric Study of Behavioral Accounting Research in Iran

Document Type : Original Article

Author
Younes Nobakht
MSc. in Accounting, Islamic Azad University, Boroujerd Branch, Boroujerd, Iran
Abstract
The purpose of this paper is to scientifically assess the behavioral accounting research in Iran from the beginning of the publication of academic research journals by the beginning of 2018 using the content analysis method. The research data were collected using a check list tool and statistical analyzed using Excel software. The research findings show that over the years, 225 articles have been published in this field, with 531 authors have contributed to the production of these articles. Of the 531 authors who contribute to the production of works, 30.9 percent are associate professors and 30.5 percent are masters. 7% of articles have only one author and 93% are the results of grouping work. Between universities and educational institutions, the Islamic Azad University of science and research branch, with 39 articles ranked first and Allameh Tabataba'i University, ranked second with 19 papers. In terms of topic orientation, more than 30% of the publications published in the field of financial accounting, and auditing with 27.1% and management accounting with 13.8% are in the next rank. From total of 6156 references cited in the articles, approximately 70% were in English and 30% in Persian.
 
Keywords
Behavioral accounting
Content analysis
Iran
scientometrics
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