The Neglect of Accounting Theory: Comparative Study of Accounting Articles in the Authentic Journals in Iran and Abroad

The procedure of tending to the accounting theories in accounting researches as a process of survey encountered some changes during past years. Since accounting Theory was neglected during past years, in this research we chose to survey the process of presenting accounting theories in Iranians research and external research comparatively.In this study, we follow empirically the changing of tendency of the scholar accounting researches in two accounting journals in Iran between 1992 and 2011 and The Accounting Review journal in America between 1993 and 2012. The number of studied articles includes 337 Iranian and 337 external articles. At this stage, after assigning a code to published articles in these journals, we analyzed research hypothesis, in two statistical populations through the proportion comparative hypothesis testing.Research results revealed that, proceeding to the accounting theories in Iranians articles is less than external ones. Using empirical method and considering decreasing effects of economics and financial sciences in Iranian articles is more than external ones. Also, because of increasing articles in capital market, using the financial accounting topics is lower in Iran than external articles.