A Profile of Accounting Research in Morocco: A Review of Major Journals Over the Period 2005-2013

Abstract

The purpose of this paper is to examine the profile of accounting research in the leading academic accounting research journals in Morocco during the last-year period from 2005 to 2013. This research is based on the identification of 237 articles published between 2005 and 2009 in the three main journals management in Morocco: Moroccan Journal of management control, the Moroccan Journal of Business and Management and the Moroccan Journal of Research in Management and Marketing.

The archival research method is applied. The research method used to analyse the related articles in the Moroccan accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. 

Knowledge of the profile of accounting research in Morocco could provide opportunities for scholars to expand identified research areas and explore methods that are currently under-developed in the Moroccan accounting research field.