The Dogmatism of the Scientific Method in Accounting Research: A Bibliometric Review within the Iraqi Context (2010–2021)

Abstract

This research aims to critically and interpretively trace the development of accounting research methodology during the so-called "Golden Age" of the 1960^s. Accounting research during this period relied on a practical approach grounded in statistics, mathematics, and the construction of empirical paradigms. However, it is surprising that this period also witnessed a decline and skepticism regarding the philosophy of science among philosophers of science. This decline, however, has a historical impact that continues to influence accounting research today. The research employs bibliometric analysis, a methodology used to examine literature to identify patterns, trends, and influences within the field of accounting research. The steps of this methodology include collecting data (articles and research papers) from relevant databases, refining them, analyzing them, and then drawing conclusions while avoiding methodological bias. The official research website in Iraq, the website of Iraqi Academic Scientific Journals (IASJ), was used, with 50 research papers from several reputable and institutionally recognized journals in the Iraqi environment. It was applied in the Iraqi environment for the period from (2010-2021). The research concluded that the field of accounting research in the Iraqi environment in (2010-2021) was characterized by the dominance of the quantitative aspect and strict dogmatism, and the decline of the critical philosophical aspect. The research recommended recognizing methodological pluralism as a research path in accounting research in the Iraqi environment at the level of master’s and doctoral programs and research published in local journals