Investigation of the Frequency and Content Analysis of The Articles Relating to Accounting Professional Ethics in Iran

The number of published papers is considered as the most important quantitative indicator of the production. Analyzing the publication of scientific papers and books is accounted as the most common way for assessing the quantity of scientific researches (Pariad and Malaki, 2008). In each domain of specialized science, the extension of a subject is not expected unless it is researched and investigated. Accounting professional ethics is a significant issue which follows this rule and is not an exception. Professional ethics in accounting maintains a central position, as accounting is one of the most difficult and disciplined professions in the world ; accordingly , because of the kind of the services that it provides, it should be of a specific validity and reliability.
The consistency of this validity and reliability and its enforcement depends on ideological and operational stability of the members of the profession and on the behavioral and ethical disciplines of it (Accounting Organization Technical Committee, 2006). Undoubtedly, the improvement of research is not achieved without recording the obtained results and publishing the findings. In order to understand the quantity and the kind of researches conducted, the classification and content analysis of titles is required. Content analysis of scientific productions, subject classification of them and recognizing the types of published materials in specialized journals for fast and easy availability to data is crucial (Saei et. al, 2015). The present study`s aim is to investigate published papers in accounting ethics and to determine the research priorities among the researchers.