Quantitative and Qualitative Content Analysis of Scientific Research Articles in the Field of Technology in Accounting and Auditing

Document Type : Research Paper

Authors

1 PhD student, Department of Accounting, Faculty of Humanities, Khomein Branch, Khomein Islamic Azad University, Iran

2 Professor, Department of Accounting, Khatam University, Tehran, Visiting Professor, Department of Accounting, Faculty of Humanities, Khomein Branch, Khomein Islamic Azad University, Iran

3 Associate Professor, Department of Financial Engineering, Faculty of Management, Islamic Azad University of Arak, Iran

10.22051/jera.2024.45827.3189

Abstract

The aim of the current research is to analyze the quantitative and qualitative content of the articles published in the field of technology in accounting and auditing, scientific research journals of Iran. In order to achieve this goal, the presenters of this research, while conducting a comprehensive review, the articles of this field were extracted from the database of domestic authoritative quarterly journals, 181 articles from the year of their start to November 30, 1402 and analyzed using quantitative and qualitative content analysis. . In the qualitative part, coding was done using the data-based method, and the data was analyzed with the help of MaxQD and Excel software. In this research, all the variables in the text of the articles, including the subject share, the growth trend based on the year of publication, the level and scientific rank of the authors, the share of the publishing center of the articles, the research method, and also the share of publications in the publication of articles in this field were investigated. In the qualitative section, 396 codes were identified in the form of 14 main categories by analyzing the theoretical data. The results showed that the process of publishing technology articles in the last three years shows a significant growth; but the thematic share of articles in this field is small compared to other accounting and auditing topics. The highest number of published articles was related to financial engineering quarterly and management accounting and auditing with a share of 9.94% and Alzahra's experimental researches with a share of 8.84%.More than 51.93% of these articles are supported by Azad University and 40.88% are supported by public universities. Also, the abundance of concepts, challenges and obstacles to the adoption of technologies in the results of the published articles indicates the existence of shortcomings and weaknesses in the adoption of technologies in the accounting and auditing information system "according to the specific conditions of the country of Iran".

Keywords

References

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History

  • Receive Date: 09 December 2023
  • Revise Date: 29 January 2024
  • Accept Date: 08 February 2024

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