Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022)

The purpose of the present research is to review content features of articles published in 1ssue 1 to 13 of the Biannual Journal of Value and Behavioral Accounting. This research is descriptive and it deals with content analysis of 136 papers published in 13 issues of the above mentioned journal from 2016 to 2020. The results indicate that 384 authors had a role in writing articles of the journal among whom 76% were men and 24% were women. 97% of the papers were written jointly and 3% were written individually. The authors who were associate professors (28%) have written the most articles. With respect to author affiliation, Islamic Azad University (Science and Research Branch) was the most active university and then Tehran University and Azad University in Karaj were respectively in the next stage of article production. Mr. Bani Mahd and Ro'yaii have written the most articles. In terms of topic, 45% of the articles were about behavioral accounting, 29% were about morality in the accounting and auditing process, 21% about sustainable development, and 5% were about Islamic accounting and auditing. The most frequent key words include: accounting, social, moral, behavior, profession, accountability, and performance.