Analysis of the content flow of articles in the Journal of Accounting Knowledge

This study aim to identify the content characteristics of the articles in "Accounting Knowledge" magazine affiliated with Shahid Bahonar University of Kerman.

The current research is a qualitative and descriptive type of research and has been conducted using the data available in "Accounting Knowledge Magazine". In order to analyze the data, content analysis technique has been used as the main research method. Content analysis is one of the types of research methods that are used to systematically analyze the connections between existing sources. The population investigated in this research is all the articles published in the Journal of Accounting Knowledge from 1389 to the end of 1401, which includes a total of 385 article titles. In the current research, by referring to each issue and content of the articles, the necessary information such as the type of article, the gender of the authors, organizational affiliation, subject orientation, etc., was collected and analyzed with the help of Excel software.

The findings of the research indicate that 972 people were involved in writing articles, 80% of them were men and 20% were women. Examining the amount of scientific participation of authors in writing articles shows that two-authored articles with a share of about 50% in the production of articles play the largest role in terms of the number of authors. 30% of the authors of assistant professor articles and the rest of the scientific levels have obtained a lower position. In the study of the authors' organizational affiliation, Al-Zahra University is the most active university and Shiraz and Tehran universities are in the next ranks of creating works. In terms of subject matter, 56% of the articles were in the field of financial accounting and the rest were in other fields.

The role of men compared to women in the production of articles in this magazine is more than three times. 97% of the works are the result of group work and 3% are the result of individual work. Assistant professors are in the first position of article production, this result is probably due to issues related to the promotion of professors, especially assistant professors. The obtained results indicate that the majority of the authors of the articles in this journal are affiliated with the prestigious scientific centers of the country, and these results show the commitment of the journal to its defined specialized areas, so that all the published articles are thematically placed in the areas defined for the journal.