The Effect Of Publication Of Specialized Scientific Journals On Research Paradigms In The Field Of Management Accounting In Iran

The Effect of Publication of Specialized Scientific Journals on Research Paradigms in The Field of Management Accounting in Iran

Subject Areas : Management Accounting

Alireza Khalili ¹ , محمدرضا نیکبخت ²

1 - Ph.D. Candidate, Department of Accounting, Faculty of Management, University of Tehran, Iran
2 - Associate Prof, Department of Accounting, Faculty of Management, University of Tehran, Iran. (Corresponding Author)

Received: 2024-03-09 Accepted : 2024-10-29 Published : 2025-09-30

Keywords: Keywords: Paradigm analysis, specialized journals, management accounting,

Abstract :

Abstract The purpose of this article is to investigate the effect of the publication of specialized scientific journals on research patterns or paradigms in the field of management accounting in Iran. In this article, the articles published from 2013 to 2022 in twelve reputable accounting journals approved by the Ministry of Science using the classification schemes of Nan-Chen, Richard Hong and Donggui Wu (2006), which modified the classification schemes of Shields (1997) are analyzed and two important findings of this research are described. One of the findings is that the overall percentage of management accounting research that has been published in ten non-specialized accounting journals has remained relatively constant since the establishment and launch of two specialized journals focusing on management accounting research. Another finding is that it seems that the interests of the editorial board of specialized scientific journals are broader in research topics and topics, which are more flexible in terms of research methods and are more willing to accept texts and drafts that deal with different theories. In general, it can be said that the results of this study confirm that the publication of scientific research journals in the field of management accounting has gradually influenced research paradigms during the 2010s.

References:

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