نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری دانشگاه تهران
2 دانشجوی دکتری حسابداری دانشگاه تهران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study is aimed to investigate and analyse the paradigm of articles published in the field of management accounting in scientific specialized and non-specialized journals in the past three decades. This research examines the articles paradigm in four areas of subject matter, method, context and theory, by using the quantitative meta- analysis of content technique, statistical analysis and econometric analysis, in twenty accounting and financial Journals in the period from 1992 until the summer of 2015. Time period of this study is classified into two sub-periods of before and after the advent of the Journal of Management Accounting. The results show that specialized and professional journals are significantly different from the non-specialized and academic Journals in terms of research methodology and theory used. The results also confirm a significant difference of theory and context between the two specialized management accounting journals. On the other hand, there is no significant difference between the components of articles paradigm in the first sub-period as compared to the second sub-period. Using the results of this research may help researchers to provide more useful articles being published in each of the four paradigms in future
کلیدواژهها [English]
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