تحلیل نقشه‌های علم‌سنجی در تولیدات علمی پیرامون مسیر پیشرفت حرفه‌ای حسابداران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

2 دانشیار گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

3 استادیار گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

چکیده

هدف: پژوهش حاضر سعی دارد با تحلیل و مصورسازی تولیدات علمی پیرامون موضوع، مسیر پیشرفت حرفه‌ای حسابداران، خلأ‌های پژوهشی و مباحث نوین را کشف و شناسایی نماید.
روش‌شناسی: این مطالعه از نوع پژوهش‌های کاربردی علم‌سنجی است و با به کارگیری تحلیل هم‌رخدادی و هم‌تألیفی انجام شده‌است. جامعه آماری پژوهش، تمام تولیدات علمی حوزه مسیر پیشرفت حرفه‌ای حسابداران را دربرمی‌گیرد. از میان آن‌ها 403 مقاله از سه حوزة نزدیک به حسابداری یعنی مدیریت، اقتصاد و بازرگانی که در بازه زمانی 1972- 2022 در پایگاه وب‌آوساینس نمایه شده‌بودند، گزینش و با به کارگیری نرم‌افزارVOSviewer نقشه‌ها ترسیم و مورد تجزیه و تحلیل قرار گرفت.
یافته‌ها: نتایج حاصل از هم‌رخدادی واژگان نشان داد واژة «کار» و «عملکرد» جزء پرتکرارترین واژه‌ها در این زمینه بوده و با کلمه انگیزه در ارتباط می‌باشد. همچنین طبق نتایج هم‌تألیفی کشورها مشخص گردید آمریکا، انگلستان و آلمان بیشترین همکاری علمی را داشته‌اند.
نتیجه‌گیری: با بررسی روند انتشار مقالات می‌توان دریافت که تولیدات علمی در حوزة مورد بررسی سیر صعودی داشته است. همچنین براساس نتایج هم‌رخدادی واژگان و همکاری علمی کشورها مشخص گردید واژة مسیر شغلی عمدتاً با واژگان «جنسیت» و «عملکرد» ارتباط داشته است. همچنین نقشه هم‌تألیفی کشورها، نقش جداگانه کشور ایران در بین سایر کشورها را نشان‌می‌دهد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Analysis of Scientometrics Maps in Scientific Productions Regarding the Career Path of Accountants

نویسندگان [English]

  • Zahra Azodi 1
  • Mahmoud Moeinaddin 2
  • Nasim Shahmoradi 3
1 PhD Student of Accounting, Faculty of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
2 Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
3 Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
چکیده [English]

Purpose: One of the biggest challenges in every person's life is choosing a job, which is affected by very important factors. Choosing a job is not an easy decision and has a lasting impact on a person's future. A person's environment, talents, skills, and educational progress affect the choice of a job, and if the wrong choice is made, it may lead to failure and disappointment. Therefore, the primary reason for choosing a job is to earn money and social status, which will ultimately influence a person's personality, behavior, and perspective. The career path, or in other words, the professional development path, is a long-term and complex process that is influenced by psychological, sociological, educational, physical, economic, and environmental factors.
Methodology: This article is classified as a descriptive-applied type of research based on its purpose. Various scientometric techniques were utilized to analyze scientific productions in this study. The necessary data for this research were gathered from the Web of Science database. One notable feature of this database is its citation search capability, which enables users to refine their search by title, subject, and author. The statistical population for this study comprises scientific research articles related to the profession and occupation of accountants, published in the Web of Science database between 1972 and 2022. Initially, 4435 articles were retrieved, out of which 269 were not in English, 647 were not articles (as non-reviewed articles, conferences, and books were excluded), 3077 were not closely related to the accounting field (as three fields—management, business, and economics—were selected), and 39 were from 2023 and thus were excluded.
Findings: The analysis of articles on accountants' career development revealed an increasing interest among researchers in this field. The highest number of articles were published in 2020 and 2021, while the lowest was in 1972. The word in the fifth cluster indicates its significance in research studies. Gender, mobility, job satisfaction, and performance were found to be linked to the word co-authorship map highlighted the United States as a leading research hub in this area, with 20 connections and 137 articles published. England followed with 17 connections and 51 articles.
Conclusion: The purpose of this study is to create scientific maps illustrating the professional development trajectory of accountants. In scientometric research, the initial consideration should be the significance of quantitative and qualitative information regarding the subject being studied. Such studies reveal hidden realities in various scientific fields. Remote research points can pose significant challenges in the future or present remarkable prospects for further research, thereby reducing study gaps. The data for this research were extracted from the scientific database of Web of Science, and scientific maps were generated using VOSviewer software. The study initially analyzed the publication process of the scientific outputs indexed in the Web of Science database. The results indicated a recent increase in articles focusing on career paths, capturing researchers' attention. The first article, titled "Gender Career Paths, was published in 1998, marking the beginning of research in the field of employment. In the vocabulary co-occurrence map, out of the 1977 keywords, 114 words met the minimum threshold value (i.e., at least 5 repetitions). The mapping findings underscore the significance of the term in the co-authorship map of countries, 57 countries had published at least one article. According to the map results, America emerged as the primary research hub, with 137 articles and 20 communications. Notably, Iran was absent from this map, indicating a lack of collaboration on the subject under investigation. Additionally, England secured the second position with 51 articles and 17 communications.

کلیدواژه‌ها [English]

  • Career path
  • Co-occurrence of words
  • Co-authorship of countries
  • Scientometrics
  • Web of Science

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