نکات قابل توجه در خود ارزیابی یک پژوهش تجربی حسابداری

نوع مقاله : مقاله ترویجی

نویسنده

دانشجوی دکتری حسابداری، دانشگاه فردوسی مشهد

چکیده

در این مقاله فهرستی از نکات قابل توجه (PTC) برای کمک به محققان در خود ارزیابی تحقیقات ارائه می‏گردد تا به موضوعات مشترکی که اغلب در همایش‌های حسابداری و در اصلاحات داوران مطرح می‌گردند، پرداخته شود. پیش‌بینی و پرداختن به این موضوعات، می‏تواند به محققان، به ویژه دانشجویان دکترا و اعضای جدید هیئت علمی کمک نماید تا یک ایده ابتدایی تحقیق تجربی را به مطالعه‌ای اندیشمندانه و با دقت طراحی شده تبدیل نمایند. فهرست ارائه شده، شامل پنج قسمت است: سوال تحقیق، نظریه، نوآوری(ارزش افزوده علمی)، طرح تحقیق وتجزیه و تحلیل و تفسیر یافته‌ها و نتیجه‌گیری. در هر بخش، به چگونگی بررسی عوامل با اهمیت که خوانندگان، داوران مجلات و شرکت‏کنندگان در همایش‌ها احتمالاً به آن‌ها توجه و در خصوص آن‌ها پیشنهاد می‌دهند، پرداخته می‌شود. اینکه چگونه ارزش افزوده علمی یک مطالعه را افزایش دهیم و مثال‌هایی در خصوص اینکه در مطالعات قبلی حسابداری، چگونه به نحو موثری این موضوعات مدنظر قرار گرفته‌است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Points to Consider When Self-Assessing Your Empirical Accounting Research

نویسنده [English]

  • Bahare Hagigitalab
Ph.D. Student of Accounting, Ferdowsi University of Mashhad
چکیده [English]

We provide a list of Points to Consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting seminars and in reviewers’ and editors’ comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this also allows outside readers to provide more beneficial feedback rather than commenting on the common issues that could have been dealt with in advance. The list consists of five sections: Research Question; Theory; Contribution; Research Design and Analysis; and Interpretation of Results and Conclusions. In each section, we include critical items that are common and offer suggestions for how to address them. The text elaborates on some of the more challenging items, such as how to increase a study’s contribution, and provides examples of how such issues have been effectively addressed in previous accounting studies.

کلیدواژه‌ها [English]

  • Accounting Research
  • Self-Assessing
  • List of points to consider
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