Analysis of Scientific Publications in the Field of Ethics in Accounting

Scientific articles represent the efforts of researchers and are useful and valuable source of information and can be taken as a basis for scientific and performance analysis. The purpose of this research is to study the scientific production of the subject area of ethics in accounting.

This descriptive-analytical research examined 145 articles of the subject area of ethics in accounting from 1984 to 2018. The research data were collected using a check list tool and statistical analyzed by using Excel software. Data was analyzed by descriptive statistics such as data classification based on frequency distribution and mean, tables and charts drawing.

The research findings show that in 145 published articles, 318 authors participated. Among the educational and research centers, the Islamic Azad University, Science and Research Branch, with 17 articles ranked first. Most topic orientation, professional ethics with 21 articles in first rank and from total of 3,288 references cited in the articles, approximately 72% of the references were in English and 28% in Persian.

Considering the importance of the issue, little number of scientific productions related to ethics in accounting and consequently, the lack of relevant scientific resources in the country, emphasizes the need for more attention in this area.