A content analysis of cost and management accounting books
Subject Areas : Management Accounting
shanaz mashayekh
1
(Associate Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran, (Corresponding Author),)
mahnaz mahmoodkhani
2
(PhD, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran)
fatemeh geramirad
3
(PhD Candidate, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran)
Keywords: management accounting, Books, Content analysis, Education,
Abstract :
The book is one of the most important necessary components of education in higher education of Iran. The state of publishing and printing of textbooks indicates the situation of excellence of the disciplines, Therefore the main purpose of this study is to investigate the publishing status of cost accounting and management accounting books. In this research, a quantitative content analysis method has been used. The statistical population includes all books in the field of cost accounting and management accounting in the latest descriptive bibliography of the National Library until the end of March 2019. The results indicated that out of a total of 803 books, about 37 volumes were published before 2000, and the rest after that. The most active writer in this field is Jamshid Eskandari. The best-selling book, cost Accounting, by Adolph Matz, is one of the most influential publishers of Sanjesh Publications. A total of 1,568 people contributed to the writing of the books, of which 85% were men and 15% women. 80% of the works are compiled by book authorship, 13% by translation, and 7% by compilation. Also, 51% of the works are the result of group participation and 49% are the individual works.
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