Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019)
Considering the importance of evaluating scientific output in different scientific field with scientometric indicators, this study aimed at analyzing and visualizing the scientific maps of research on the accounting field in Iran during a decade (2010-2019). For this, the output on the field in the form of published papers in 15 Irania research journals indexed in Islamic Scientific Citation (ISC) database were analyzed by scientometric and scientific mapping software packages. Based on the findings, top 20 authors authored about 30% of all papers. The mean rate of citation per paper was 2.65. The rates of authors' centrality showed authors' faire scientific interactions and connections. The main authorship pattern was multi-authored (mostly two-authored) one. The highly-frequent keywords were earning management, audit quality, and stock return, respectively. The highly-frequent co-occurred keyword pairs were earning quality-discretionary accruals, operating cash flow-accruals, unconditional conservatism-conditional conservatism, respectively. Subject clustering resulted in six core clusters, including earning management and accruals, corporate governance and agency theory, auditing, stock price and returns, investment management, and financial performance support and evaluation. In conclusion, considering the acceptable citability rate, research on the field is developing and stable and effective connections among authors can resulted in high-quality research. Bases on subject clustering, main topics in accounting have been considered in research on the field.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.