Analysis and Pathology of accounting research Based on Multi-criteria Decision Making approach (TOPSIS)

The correct way of compiling articles based on scientific guidelines is one of the factors that affect the quality of the articles. This study was conducted with the aim of evaluating the structural quality of articles published in scientific and research journals in the field of accounting.This paper highlighted the synthesis of the guidelines found in the articles on the structure and writing of scientific papers in the field of accounting and in the opinion of experts in this field (including academic professors, scholars and editors of the journals in the field of accounting) in the year 2017 through the distribution of questionnaires. And identify the most vulnerable parts of relevant articles in this area using the fuzzy TOPSIS technique.Results indicate that in the experts’opinion, the parts related to analysis method, sources and references and conclusions in the accounting researches are desirable and appropriate. Problem statement, research questions, originality of subject, object of paper, analysis method, and research population are average. Research literature, introduction, research limitations, research tools, attachments, keywords and recommendations are the parts that are not in good condition and in other words it can be said that these are the problems recognized in Financial researches.The results of this research can help to create an appropriate model for the main structure of articles published in accounting journals and, in the light of the readers' needs, to compile articles in such a way that in the absence of the author, they answer the probabilistic questions of the readers and create the slightest ambiguity in their minds.