List of Articles نشریات علمی

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  1 - A Study of Intellectual Movements of Corporate Social Responsibility in Iran's Accounting Journals (2016-2020)
  Yaser Sadeghi Mojgan Safa
  Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is More

  Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is to review the content of published scientific papers in this term, gain more knowledge about social responsibility, and find out the research gaps in this regard.Method: In the present research, content analysis, that is a qualitative method to analyze and identify previous research works during a five-year period from 2016 to 2020, was used. Ultimately, among 2372 scientific papers published in this regard, 68 articles in 16 specialized accounting journals with the keyword of social responsibility were chosen for analysis.Findings: The results showed that 38 articles out of 68 ones under review have dealt with economic impacts of social responsibility on corporate financial performance. Although the number of articles published in terms of the social aspect of this issue is less than those about economic aspects, the former with 12 subcategories has a more extensive thematic range compared to the latter. The percentage of social responsibility studies compared to all published articles is 2.87%. The main application of the findings in this paper is classification of the previously conducted research articles that is useful to find the gaps in terms of corporate social responsibility.Conclusion: Despite proved positive impacts of corporate social responsibility on the betterment of financial and non-financial performance of organizations in many internal and external research studies, lack of a unified standard for to report social responsibility on the one hand, and arbitrary behavior of directors to report social and environmental activities on the other hand, have made the information in this term less sufficient and as a result, research about social responsibility faces some challenges.   Manuscript profile
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  2 - Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022)
  Ali Tarkhorani Seyed Abbas Borhani Mostafa Ezadpour Fatemeh Geramirad
  Purpose: The purpose of the present research is to review content features of articles published in 1ssue 1 to 13 of the Biannual Journal of Value and Behavioral Accounting.Method: This research is descriptive and it deals with content analysis of 136 papers published i More

  Purpose: The purpose of the present research is to review content features of articles published in 1ssue 1 to 13 of the Biannual Journal of Value and Behavioral Accounting.Method: This research is descriptive and it deals with content analysis of 136 papers published in 13 issues of the above mentioned journal from 2016 to 2020.Findings: The results indicate that 384 authors had a role in writing articles of the journal among whom 76% were men and 24% were women. 97% of the papers were written jointly and 3% were written individually. The authors who were associate professors (28%) have written the most articles. With respect to author affiliation, Islamic Azad University (Science and Research Branch) was the most active university and then Tehran University and Azad University in Karaj were respectively in the next stage of article production. Mr. Bani Mahd and Ro'yaii have written the most articles. In terms of topic, 45% of the articles were about behavioral accounting, 29% were about morality in the accounting and auditing process, 21% about sustainable development, and 5% were about Islamic accounting and auditing. The most frequent key words include: accounting, social, moral, behavior, profession, accountability, and performance.  Manuscript profile
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  3 - Investigating the Systematic Mapping of Strategic Management in Selected Scientific -Research Journals: Identifying the Research Gaps and Implications for Future Research
  Reza Baniasad Mahdi Bagheri Maibodi SeyedMostafa Baladyan
      Given the expansion of strategic management field of study in Iran at the master and PhD level of education, numerous articles, theses and books have been written in this field of study. Therefore, it is necessary to perform a systematic review of these More

      Given the expansion of strategic management field of study in Iran at the master and PhD level of education, numerous articles, theses and books have been written in this field of study. Therefore, it is necessary to perform a systematic review of these studies in the current situation, to determine the procedure of research and the research gaps. In line with research area of ​​professors, the need of the country and, of course, the problem-centered of the researchers, studies have been published on strategic management and its sub-areas in scientific journals. The objective of this paper is identifying the subjects studied in selected journals, analyzing the the dispersion and frequency of studies, identifying research methodologies, and finally identifying the research gaps in the field of strategic management literature in the country. For this purpose, this study analyzes 9 selected scientific-research journals and 1757 papers by analyzing the secondary data and systematic review of current knowledge of strategic management using the systematic mapping study strategy. Finally, 343 related papers and 333 subjects were identified.  The results of the research show that thematic coverage of the strategic management in these journals is 24.5%, the level of using quantitative method is 59.2%, the level of using qualitative method is 36.4%, and the level of using the mixed methods is 4.4%.  In addition, major parts of the studies were conducted on strategic management process and its sub-areas with 95.1% and in there are a few studies (less than 5%) in the areas of theory building, strategy schools, quantitative foundations, philosophical foundations, interdisciplinary studies with other sciences and Islamic strategic management Manuscript profile