Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades

Document Type : Research Paper

Authors

Abstract

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

Keywords

Main Subjects

References

Chen, nen; hwang, richard and wu, donghui (2012). Has the emergence of the specialized journals affected management accounting research paradigms? Advances in management accounting, edited by Epstein, Marc J and Lee, John Y vol 15 pp 164- 189; published by Elsevier.
DianatiDilami, Zahra; Bordbar, Raziyeh (2013). Comparative study of accounting research methodology inside and outside of Iran. Journal of Management Accounting and Auditing Knowledge 2 (7) , 1-14. In Persian.
Eatemadi, hosein; hesarzadeh, reza and bazrafshan, ameneh. (2012). A Review of Iranian and Australian Management Accounting Researches. Management Accounting Journal 5 (14) , 37-48. In Persian.
Geramirad, Fatemeh; Mohamadi, Mahdi and Sarlak, Narges. (2014). Content analysis of scientific journals of accounting and financial published between 2009-2012. Management Accounting Journal 7 (23) , 105-122. In Persian.
Kuhn.s, thomas (1970). The Structure of Scientific Revolutions, second edition.University of Chicago Press
Namazi, mohammad; Nazemi, amin. (2005). Analytical review of research in Tehran Stock Exchange. The Iranian Accounting and Auditing Review. 9 (19) , 135-166. In Persian.
Rahnamay roodposhti, fereydoon; Vakilifard, hamidreza; Banitalebi dehkordi, bahareh and Kavyan, Maryam. (2014). Thematic analysis of scientific publications - Research Journal of Finance and Accounting Finance in Iran and comparison with panel data model. Financial Knowledge of Securities Analysis 7 (21) , 71-86. In Persian.
Rahnamay roodposhti, fereydoun; Banitalebi dehkordi, bahareh and Kavyan, Maryam. (2012). Content analysis of publications Rated - Scientific research in the field of accounting in Iran. Management Accounting Journal 5 (15) , 121-134. In Persian.     
Riahi Bbelkaoui, ahmed (1993). Accounting theory.third edition.University of illinoist at chicago,
Ritzer, George (1975). Sociology: a Multiple –paradigme science, The American sociologist. (August 1975) Pp.156-171
Saei, Mohammad Javad; Lari Dashtbayaz, Mahmoud and Fateh Goush, Hossein. (2015). A review and content analyzing of Iranian auditing research: Two recent decades. The Iranian Accounting and Auditing Review. 2 (22) , 203-220. In Persian.
 Sarmad, zohre; Bazargan, abbas and Hejazi, elahe. (1997). Research methods in the behavioral sciences. Tehran, Agah Publication, p 77. In Persian.
Shahkar, gholamhosein. (2004). Discrete multivariate methods. Tehran, Payamnoor Publication. In Persian.
Shields, M. D., (1997) , Research inmanagement accounting by NorthAmericans in the 1990s, Journal of Management Accounting Research 9, 3–61

Files

History

  • Receive Date: 12 March 2016
  • Revise Date: 13 October 2016
  • Accept Date: 20 June 2016

Share

How to cite

Statistics