ANALYSIS OF PUBLIC SECTOR ACCOUNTING RESEARCHES IN IRAN AND FUTURE RESEARCHES DIRECTIONS

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MORADI MOHAMMAD; SAFIKHANI REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2017 | Volume:23 | Issue:4 Page(s): 547-574

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Title

ANALYSIS OF PUBLIC SECTOR ACCOUNTING RESEARCHES IN IRAN AND FUTURE RESEARCHES DIRECTIONS

Author(s)

MORADI MOHAMMAD | SAFIKHANI REZA | Issue Writer Certificate

Keywords

FUTURE RESEARCHES DIRECTIONSQ2

PUBLIC SECTOR ACCOUNTINGQ1

RESEARCH AREASQ1

Abstract

The main purpose of this study is to identify the share of PUBLIC SECTOR ACCOUNTING in Accounting papers as well as its RESEARCH AREAS. In addition, this study seeks to present more clear directions about the research opportunities of PUBLIC SECTOR ACCOUNTING based on Iran’s situation. In this study, research based journals are reviewed from 1992 to 2014. They are analyzed and categorized based on archival research method and thematic analysis. The study shows that only 3% of 21 investigated journals' articles involve papers of PUBLIC SECTOR ACCOUNTING. Meanwhile, Audit Knowledge and Health Accounting are the leading journals. The domain of most researches includes government, universities and municipalities. More than 60% of studies have used survey method. Additionally, this study analyzed the subjects by applying thematic analysis and typology approach.Topics such as accrual accounting and budgeting have been focused.At last, the results of interview with PUBLIC SECTOR ACCOUNTING experts identified that financial accounting, financial reporting, management accounting, budgeting, financial and performance auditing, accountability, and financial management are of the most important issues for the future researches.

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APA: Copy

MORADI, MOHAMMAD, & SAFIKHANI, REZA. (2017). ANALYSIS OF PUBLIC SECTOR ACCOUNTING RESEARCHES IN IRAN AND FUTURE RESEARCHES DIRECTIONS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(4 ), 547-574. SID. https://sid.ir/paper/8175/en

Vancouver: Copy

MORADI MOHAMMAD, SAFIKHANI REZA. ANALYSIS OF PUBLIC SECTOR ACCOUNTING RESEARCHES IN IRAN AND FUTURE RESEARCHES DIRECTIONS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2017;23(4 ):547-574. Available from: https://sid.ir/paper/8175/en

IEEE: Copy

MOHAMMAD MORADI, and REZA SAFIKHANI, “ANALYSIS OF PUBLIC SECTOR ACCOUNTING RESEARCHES IN IRAN AND FUTURE RESEARCHES DIRECTIONS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 4 , pp. 547–574, 2017, [Online]. Available: https://sid.ir/paper/8175/en

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