Content Analysis of Behavioral Accounting Research in Iran

The purpose of this paper is to investigate behavioral accounting studies in Iran between 1993 and 2017. This research is an applied research and is based on content analysis methodology. The research data were collected using a check list tool and statistical analyzed using Excel software. The research findings show that over the years, 222 articles have been published in this area, the major part of these researches are in the fields of financial accounting (69), auditing (59) and management accounting (28). Beyond these articles, articles about tax and information systems are standing at the last point of studies with just one article about. In addition, the study of quadruple levels of behavioral accounting research suggests; Investigations related to the level of individuals with 85 and environmental conditions with 83 cases are in the first rank of interest of Iranian scholars. Also, research related to the levels of organizations and groups with 33 and 21 research respectively in the next rank.