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CONTENT ANALYSIS OF SCIENTIFIC JOURNALS OF ACCOUNTING AND FINANCIAL PUBLISHED BETWEEN 2009-2012

Fatemeh Geramirad, Mahdi Mohammadi, Narges Sarlak

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Abstract

In order to content analysis of scientific journals of accounting published between 2009-2012, a research performed through content analysis by using a checklist. Results show that during researched years, about 1241 articles were published in mentioned journals, also it indicated a double and three-fold growth in the first years, and increasingly growth in the following years.2871 authors have contributed that 2365 of them are men and 506 are women. About 48% of participant have Phd degree and 36% have MA degree. In scientific ranking, 31% are assistants,12% are assistant professors, and educators and professors stand in the next steps.7% of articles have only one author and 93% are the results of grouping work. Among universities, Islamic Azad University with 571 articles stand in the first step and Tehran University with 571 articles in the second step. Also Rahnamay roudposhti, Rahmani, and Kordestani are known as the most prolific writers in this research. Although, 1299 of participants (45%) have not published only one article in a year. In the subjective area, most of the published articls (53%) are in the field of accounting, 27% in financial science and 8% in Auditing.

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What this paper is about

In order to content analysis of scientific journals of accounting published between 2009-2012, a research performed through content analysis by using a checklist. Results show that during researched years, about 1241 articles were published in mentioned journals, also it indicated a double and three-fold growth in the first years, and increasingly growth in the following years.2871 authors have contributed that 2365 of them are men and 506 are women. About 48% of participant have Phd degree and 36% have MA degree. In scientific ranking, 31% are assistants,12% are assistant professors, and educators and professors stand in the next steps.7% of articles have only one author and 93% are the results of grouping work. Among universities, Islamic Azad University with 571 articles stand in the first step and Tehran University with 571 articles in the second step. Also Rahnamay roudposhti, Rahmani, and Kordestani are known as the most prolific writers in this research. Although, 1299 of participants (45%) have not published only one article in a year. In the subjective area, most of the published articls (53%) are in the field of accounting, 27% in financial science and 8% in Auditing.

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Available abstract

In order to content analysis of scientific journals of accounting published between 2009-2012, a research performed through content analysis by using a checklist. Results show that during researched years, about 1241 articles were published in mentioned journals, also it indicated a double and three-fold growth in the first years, and increasingly growth in the following years.2871 authors have contributed that 2365 of them are men and 506 are women. About 48% of participant have Phd degree and 36% have MA degree. In scientific ranking, 31% are assistants,12% are assistant professors, and educators and professors stand in the next steps.7% of articles have only one author and 93% are the results of grouping work. Among universities, Islamic Azad University with 571 articles stand in the first step and Tehran University with 571 articles in the second step. Also Rahnamay roudposhti, Rahmani, and Kordestani are known as the most prolific writers in this research. Although, 1299 of participants (45%) have not published only one article in a year. In the subjective area, most of the published articls (53%) are in the field of accounting, 27% in financial science and 8% in Auditing.

Key concepts: Accounting, Audit, Checklist, Content analysis, Ranking (information retrieval), Library science, Medical education, Psychology

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