Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020

The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398. The purpose of this research includes the number of articles,  gender, academic rank, degree, individual and group participation, the most productive authors, thematic trends of articles, type of research method and    percentage of use of Persian and English sources.

The research method is content analysis and data were extracted using inverse   questionnaire and counting method and has analyzed the statistical population 83 articles published in 11 issues of the bi-monthly scientific journal of public accounting from the beginning to the end of 1398 by descriptive statistics.

The percentage of articles  produced in autumn and winter is more than spring and summer. Men participate significantly more than women. Assistant professors have the most          participation in the production of articles. Researchers with PhD degree have had the most participation. There is a greater tendency for group participation in the production of articles. 3 authors with 4 articles are the most productive authors. The highest percentage of thematic categories is accrual accounting. The authors used the qualitative method and english sources more.

Conclusion, Originality and its Contribution to the Knowledge: 

The process of producing and  publishing articles has maintained and the number of researchers with PhD degrees has increased and search in Persian and English sources has improved which can improve the quality of articles.