A Decade of Qualitative Research in Iranian Accounting Research Journals

The subject of this research is to identify the frequency and content characteristics of articles published in journals under the supervision of the Ministry of Science. The purpose of this study is to investigate the number of qualitative articles, type of analysis method, data collection tools and research scope. The statistical population includes the review of 4208 articles published in 15 journals with scientific-research rank in the field of accounting and related subdisciplines. The research method is using quantitative content analysis technique in the period 2011 to 2021. The results show that the trend of qualitative studies in domestic journals has changed in recent years. Because from 2018 onwards, more articles have been done with a qualitative method than in previous years. Also, in qualitative articles, grounded theory, Delphi, theme analysis and content analysis methods are often used. The articles reviewed are mostly in the field of financial accounting and auditing, and in most of them, interviews have been used as a data collection tool, to conduct human-centered research and in-depth study of phenomena, there is no escape from qualitative research. In this research, the importance and role of qualitative research in increasing the understanding of accounting phenomena was identified. Also, various dimensions of qualitative articles in journals under the supervision of the Ministry of Science were explored.