You do hear many assign DOF as the main contributor to bokeh but in fact, as far as the technical aspects of a sho,t it is only half of the recipe. Any two lenses of different focal lengths can have the EXACT same DOF using the required apertures. The equations to calculate the DOF are readily available. So does that mean the bokeh will be the same? Of course not. If a shot is composed with the two lenses so that the subject is the same size on film, the longer lens will be further away and the angle of view will be more narrow, covering less background. The shorter lens will have a wider angle of view and get more background information in. The result? It will appear that the background in the shot taken with the shorter lens is more in focus when , in fact, it is not, but it does contain more of the background infirmation. Of course what the background actually is or has in it is the other major component.
I saw a site before that diagrams this out nicely and has sample images but I couldn't find it again. I'll keep looking.
Cheers.