تحلیل علم‌سنجی و ترسیم نقشه علمی پژوهش‌های مرتبط با حسابداری قانونی در ایران و جهان

نویسندگان
محمدجواد زارع بهنمیری 1
رضا رومیانی کار 2
فاطمه امامی 3
1 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران.(نویسنده مسئول)
2 کارشناس ارشد، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران. RezaRoumiani1380@gmail.com
3 کارشناس ارشد، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران. Fatemeh709@gmail.com
چکیده
پژوهش حاضر با هدف تحلیل علم‌سنجی تولیدات علمی ایرانی و جهانی در حوزه حسابداری قانونی، دیدگاه جامعی نسبت به پیشینه علمی این حوزه فراهم می‌آورد و مسیرهای نوین برای پژوهشگران کشور ترسیم می‌کند. در این راستا ابتدا واژگان مرتبط با حسابداری قانونی در تاریخ 11 تیرماه 1404 در پایگاه ‌های اطلاعاتی نمایه استنادی علوم ایران و وب‌ آوساینس جست‌ و جو شدند. اسناد دریافتی از پایگاه اطلاعاتی نمایه استنادی علوم ایران به دلیل عدم قابلیت تحلیل در نرم‌ افزارهای علم سنجی ابتدا به فرمت قابل تحلیل تبدیل شدند و سپس برای انجام تحلیل‌ علم‌سنجی اسناد دریافتی از نرم‌افزار Excel، نرم‌افزار VOSviewer و پکیج bibliometrix در نرم‌افزار R استفاده شد، همچنین برای بازیابی تمامی مطالعات مرتبط، محدودیت زمانی برای پژوهش در نظر گرفته نشد. یافته‌ ها نشان داد نرخ رشد سالانه تحقیقات حوزه حسابداری قانونی در ایران و جهان به ترتیب 98/12 درصد و 24/2 درصد است. «منیره شاهسوند» و «محمدحسین قائمی» هر کدام با 3 پژوهش مرتبط در ایران در این حوزه پیشرو هستند. در جهان نیز الشرافت با 6 پژوهش، بیشترین پژوهش در این حوزه را انجام داده است. بیشترین تعداد مقاله منتشره توسط یک مجله ایرانی مربوط به مجله «حسابداری ارزشی و رفتاری» با تعداد 4 مقاله مرتبط است. مجله «Issues in Accounting Education» نیز با 30 مقاله در صدر مجلات منتشر کننده مقالات مرتبط با حوزه حسابداری قانونی در جهان است. این پژوهش با شناسایی شکاف‌ های تحقیقاتی و معرفی جریان‌های برتر علمی در ایران و جهان، به تبیین بهتر وضعیت موجود و ترسیم افق‌ های آینده در حوزه حسابداری قانونی کمک می‌کند.


کلیدواژه‌ها
ترسیم نقشه علمی
تقلب
حسابداری قانونی
علم‌سنجی

عنوان مقاله English

A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World

نویسندگان English

Mohammad Javad Zare Bahnamiri 1
Reza Roumiani Kar 2
Fatemeh Emami 3
1 Associate Professor, Department of Accounting, Faculty of Economic Sciences and Administration, Qom University, Qom, Iran.(Corresponding author)
2 MSc., Accounting, Faculty of Economic Sciences and Administration, Qom University, Qom, Iran. RezaRoumiani1380@gmail.com
3 MSc., Accounting, Faculty of Economic Sciences and Administration, Qom University, Qom, Iran Fatemeh709@gmail.com
چکیده English

The present study aims to provide a comprehensive scientometric analysis of Iranian and international scientific outputs in the field of forensic accounting, offering a thorough overview of the existing body of knowledge and outlining new directions for researchers in the country. In this regard, keywords related to forensic accounting were first searched on July 2, 2025, in the Islamic World Science and Technology Monitoring and Citation Institute (ISC) and the Web of Science databases (WOS). The documents retrieved from the Iranian Scientific Information Database were initially converted into an analyzable format due to incompatibility with scientometric software. Subsequently, scientometric analysis was conducted using Microsoft Excel, VOSviewer software, and the bibliometrix package in R. Furthermore, no time restriction was applied in order to retrieve all relevant studies. The findings indicate that the annual growth rate of research in forensic accounting is 12.98% in Iran and 2.24% globally. Monireh Shahsavand and Mohammad Hossein Ghaemi are the leading contributors in Iran, each with three related publications. Internationally, Alshurafat leads the field with six studies. Among Iranian journals, the Journal of Value and Behavioral Accounting has published the highest number of relevant articles (four). At the global level, Issues in Accounting Education ranks first with 30 published articles related to forensic accounting. By identifying research gaps and highlighting leading scientific trends in both Iran and the world, this study contributes to a clearer understanding of the current state of the field and helps shape future directions for research in forensic accounting.

کلیدواژه‌ها English

Scientific Mapping
Fraud
Forensic accounting
Sientometric
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حسابداری ارزشی و رفتاری
دوره 10، شماره 20
بهار 1404
صفحه 385-433