Document Type : Research Paper


1 Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

2 Assistant Professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti university

3 Artificial Intelligence, Computer Engineering Faculty, Sharif University of Technology, Tehran, Iran.

4 Associate Professor of Accounting in department of management and Accounting Shahid beheshti university

5 Assistant Professor, Management and Accounting faculity, Shahid Beheshti University, Tehran, IRAN.


Design Science Research Methodology (DSRM) is a solution-oriented ‎approach for conducting research that transcends mere understanding ‎of existing situations, aiming to generate innovative and novel artifacts ‎to realize desired outcomes. Despite its widespread use in other ‎technical and managerial domains, and more than two decades since ‎the first exploration of DSRM in accounting literature, its true ‎potential went largely unrecognized until the past five years, when it ‎gained unprecedented recognition from accounting researchers.‎

In this pioneering research, we analyze trends, identify influential ‎figures, and map the intellectual and conceptual landscape of ‎accounting research related to DSRM. Utilizing co-word analysis, co-‎authorship techniques, as well as scientific mapping and word cloud ‎visualization, we scrutinize 51 articles from journals indexed in the ‎most recent Australian Business Deans Council (ABDC) list from ‎‎2023.‎

Our findings reveal that more than half of the research output is ‎concentrated in the four-year period spanning from 2020 to 2023, ‎signaling a growing interest among accounting researchers in this ‎methodology. The dominant subject areas in design science articles are ‎audit and control, coupled with the integration of emerging ‎technologies and data analytics techniques. ‎


Main Subjects