PANORAMA DE LA RECHERCHE MAROCAINE EN COMPTABILITÉ: UN BILAN DES PRINCIPALES REVUES SUR LA PÉRIODE DE 2005 À 2013

Abstract

Since the last decade of the 20th century, the evaluation of different producing entities of scientific knowledge has been the subject of several research projects. This work was made particularly in developed countries like the United States of America (Needles, 1997; Shield, 1997), in the UK (Brown, 2003),in Australia (Wells , 2000), France (Malo, 2001 Dupuy and Hoarau , 2004; Rougès , 2005 and Gosselin , 2005). However, this type of research is absent in emerging countries such as Morocco, hence the usefulness of this work. 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 purpose of this research is to answer the following questions: What are the journals in which we publish more articles in accounting? What are the most productive researchers in accounting? What are the most studied topics? And finally what are the most commonly used methodologies?