نوع مقاله : مقاله پژوهشی - کاربردی

نویسنده

گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

10.22105/imos.2021.300270.1157

چکیده

هدف:  هدف این پژوهش واکاوی مقاله‌های مالی اسلامی منتشرشده در نشریه‌های علمی- پژوهشی حسابداری و مالی با رویکرد تحلیل محتوا و تحلیل تاکسونومی است.
روش‌شناسی پژوهش:  در این پژوهش، پس از بررسی کمّی و دسته‌بندی مقاله‌های منتشرشده در نشریه­های علمی پژوهشی حسابداری و مالی به روش آرشیوی، از رویکرد­ تحلیلی- توصیفی و علم‌سنجی استفاده شد. علم‌سنجی، بررسی جنبه‌های کمی علوم و تحقیقات و سیاست‌های علمی است. اصلی‌ترین فلسفه وجودی علم‌سنجی، کمک به سیاست‌گذاری علمی است.
یافته ها:  در ابتدا با شناسایی 124 مقاله (15 مقاله در نشریه­های علمی پژوهشی حسابداری و 109 مقاله در نشریه‌های علمی پژوهشی مالی) با استفاده از فن تحلیل محتوا، محورهای پژوهش­های منتشرشده در قالب 14 محور بررسی شد. این بخش از یافته­ها نشان داد که «ابزارهای تأمین مالی اسلامی» بیشترین توجه را به خود جلب کرده و پس‌ازآن «بازار سرمایه مالی اسلامی» قرار دارد. همچنین، مواردی مانند «تئوری مالی اسلامی» و «نهادهای مالی اسلامی» نیز در انتها قرار دارد و نیازمند توجه بیشتر است. افزون بر آن، بررسی پژوهشگران حوزه مالی اسلامی نشان داد که «دکتر سید عباس موسویان» با 19 مقاله در صدر فهرست پژوهشگران مالی اسلامی قرار دارد. بررسی توسعه‌یافتگی نشریه­های علمی پژوهشی حسابداری و مالی با استفاده از تحلیل تاکسونومی نیز نشان داد که نشریه «تحقیقات مالی اسلامی» توسعه‌یافته‌ترین نشریه در میان نشریه­های علمی پژوهشی حسابداری و مالی در حوزه مالی اسلامی است.
اصالت/ارزش افزوده علمی:  یافته­های این پژوهش می­تواند برای پژوهشگران و برنامه­ریزان در راستای هدایت پژوهش­های آتی و مدیریت بهتر نشریه­های حسابداری و مالی مفید باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Analysis of Islamic Financial Articles Published in Scientific and Research Journals of Accounting and Finance: Content and Taxonomy Analysis

نویسنده [English]

  • Hossein Rajabdorri

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

چکیده [English]

Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.
Methodology: This research used an analytical-descriptive approach after analyzing the quantitative classification of articles published in the scientific and financial journal of accounting and finance. Scientometrics studies quantitative aspects of science, research, and scientific policies.
Findings: First, by identifying 124 papers (15 articles in scientific and journalistic accounting and 109 articles in financial science publications), using the content analysis technique, the research axes were identified in a 14-axis format. This section of the findings showed that "Islamic finance instruments" have attracted the most attention and the "Islamic finance capital market." Also, issues such as "Islamic Finance Theory" and "Islamic Financial Institutions" are at the bottom and need more attention. The study of the development of accounting and finance research journals by taxonomy analysis also showed that Islamic Finance Research is the most developed publication among the scientific and financial journals of accounting and finance in Islamic finance.
Originality/Value: The findings of this research can be helpful for researchers and planners to guide future research and better management of financial and accounting journals.

کلیدواژه‌ها [English]

  • Taxonomy analysis
  • Content analysis
  • Accounting
  • Islamic finance
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