عوامل مؤثر بر بهره‌وری پژوهش‌های حسابداری

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار گروه حسابداری دانشگاه الزهرا (س)، تهران، ایران

2 دانشجوی دکتری حسابداری دانشگاه الزهرا (س)، تهران، ایران

چکیده

 میزان انتشارات پژوهشی، عاملی مؤثر در ارزیابی کیفیت دانشگاه‌ها و اعضای هیئت‌علمی حسابداری است. افزایش آگاهی از عوامل مؤثر بر بهره‌وری پژوهش در رشته‌ حسابداری به دانشگاه‌ها کمک می‌کند تا از منابع و امکانات خود به نحو اثربخشی استفاده نمایند. همچنین، محققان با شناخت این عوامل می‌توانند در انجام پژوهش، بهره‌وری بیشتری داشته باشند. هدف اصلی این پژوهش بررسی عوامل مؤثر بر بهره‌وری پژوهش‌های حسابداری است. در این پژوهش، تلاش شده است با استفاده از تئوری‌هایی چون تئوری انگیزش، رضایت شغلی و تعهد سازمانی، عوامل مؤثر بر بهره‌وری پژوهش‌های حسابداری مورد بررسی قرار گیرد. در این پژوهش از طریق مطالعه مقالات و ادبیات نظری، اهداف پژوهش تشریح شده است. نتایج حاصل از یافته‌های پژوهش نشان می‌دهد، تعهد سازمانی، جنسیت، وجود دانشگاه‌های تحقیقاتی، عوامل فردی، ویژگی‌های تحقیق و سیاست‌های نشر و انگیزه ازجمله عواملی هستند که بر بهره‌وری پژوهش، اثر می‌گذارند. بنابراین، بهبود عواملی چون افزایش حقوق، خط‌مشی‌ ارتقا و استخدام و وجود فرهنگ پژوهش می‌تواند در افزایش بهره‌وری پژوهش‌های حسابداری مثمرثمر باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Factors Affecting the Productivity of Accounting Researches

نویسندگان [English]

  • Seyed Ali Hosseini 1
  • Mahnaz Mahmoudkhani 2
1 Assistan Prof., Faculty of Social Sciences & Economics, Alzahra university,Tehran, Iran
2 Ph.D. Student, Faculty of Social Sciences & Economics, Alzahra university,Tehran, Iran
چکیده [English]

The rate of research publications is an effective factor in evaluating the quality of universities and faculty members of accounting. Increasing awareness of the factors affecting research productivity in the field of accounting will help universities to use their resources and facilities effectively. Also, by recognizing these factors, researchers can be more productive in doing research. So the main purpose of this study is to investigate the factors affecting the productivity of accounting research. In this research, we have tried to investigate the factors affecting the productivity of accounting research using theories such as motivation theory, job satisfaction, and organizational commitment. In this research by studying papers and previous literature, the research objectives are described. The research findings show that organizational commitment, gender, the existence of research universities, individual factors, research characteristics, and publishing policies and motivation are factors that affect research productivity. Therefore, improving factors such as salary increases, promotion policies, employment policies, and the existence of a research culture can be effective in increasing the productivity of accounting research.

کلیدواژه‌ها [English]

  • Accounting
  • Accounting Journals
  • Research Productivity
Abramo, G. , D’Angelo, C. A. , & Rosati, F. (2013). Measuring institutional research productivity for the life sciences: the importance of accounting for the order of authors in the byline. Scientometrics, 97 (3) , 779-795.
Alibeygi, A. (2008). An analysis of the research productivity of faculty members: The case of Razi university. Quarterly Journal of Research and Planning in Higher Education. 13 (4) ,125-154. (In Persian).
Azizi, N. (2013). A study of ways to improve research performance of humanities faculty members. Strategy for Culture, 6 (21) , 7-33. (In Persian).
Bond, D. , Clout, V. J. , Czernkowski, R. M. , & Wright, A. (2020). Research productivity of Australian accounting academics. Accounting & Finance.
Brown, R. , Jones, M. , & Steele, T. (2007). Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades. The British Accounting Review, 39 (2) , 125-151.
Buckless, F. , Ravenscroft, S. , & Baldwin, A. (1998). Educational qualifications and gender: Accounting for women as adjuncts. Advances in public interest accounting, 7, 1-26.
Chan, K. C. , Chen, C. R. , & Cheng, L. T. (2005). Ranking research productivity in accounting for Asia-Pacific universities. Review of Quantitative Finance and Accounting, 24 (1) , 47-64.
Chen, Y. , Gupta, A. , & Hoshower, L. (2006). Factors that motivate business faculty to conduct research: An expectancy theory analysis. Journal of Education for Business, 81 (4) , 179-189.
Chen, Y. , Nixon, M. R. , Gupta, A. , & Hoshower, L. (2010). Research Productivity of Accounting Faculty: An Exploratory Study. American Journal of Business Education, 3 (2) , 101-115.
Dabbagh. R. (2011). The Comparison of research and total productivity in Iranian public universities. Iranian Journal of Economic Research,16 (47) , 75-104. (In Persian).
Dabbagh, R. & Javaherian, L. (2016). Productivity of educational units in Iran's comprehensive public universities. Quarterly Journal of Research and Planning in Higher Education, 22 (2) ,99-123. (In Persian).
Dyckman, T. R. , & Zeff, S. A. (2014). Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28 (3) , 695-712.
EVERETT, J. , Neu, D. , & Green, D. L. (2003). Commentary: Research productivity measurement and the field of academic accounting. Canadian Accounting Perspectives, 2 (2) , 153-175.
Fahimnia, F. , Norozi, A. , & Bamir, M. (2016). A study on the relationship between individual and organizational factors and research productivity of the faculty members of Tehran University. Journal of Scientometrics, 2 (4) , 15-26. (In Persian).
Faraji Armaki, A. , Arasteh, H. , & Farasatkhah, M. (2012). Developing a Model for Increasing Research Productivity of University Faculty Member: a Case Study of Shahid Beheshti University. Journal of Management and Planning in Educational Systems, 5 (8) , 95-117. (In Persian).
Fogarty, T. J. (2004). Sustained research productivity in accounting: a study of the senior cohort. Global perspectives on accounting education, 1, 31.
Glover, S. M. , Prawitt, D. F. , & Wood, D. A. (2006). Publication records of faculty promoted at the top 75 accounting research programs. Issues in Accounting Education, 21 (3) , 195-218.
Hagigitalab, B. (2018). Points to consider when self‐assessing your empirical accounting research. Journal of Accounting and Auditing Research, 7 (3) , 141-167. ‏ (In Persian).
Harman, K. M. (1989). Professional loyalties of university academics: Four ideal types. The Australian Educational Researcher, 16 (2) , 1-11.
Hasselback, J. R. , & Reinstein, A. (1995). A proposal for measuring scholarly productivity of accounting faculty. Issues in Accounting Education, 10 (2) , 269.
Hasselback, J. R. , Reinstein, A. , & Abdolmohammadi, M. (2012). Benchmarking the research productivity of accounting doctorates. Issues in Accounting Education, 27 (4) , 943-978.
Hasselback, J. R. , Reinstein, A. , & Schwan, E. S. (2000). Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education, 18 (2) , 79-97.
Hermanson, D. R. , Hermanson, H. M. , Ivancevich, D. M. , & Ivancevich, S. H. (1995). Perceived expectations and resources associated with new accounting faculty positions. In American Accounting Association Annual Meeting, Orlando, FL.
Hu, Q. , & Gill, T. G. (2000). IS faculty research productivity: Influential factors and implications. Information Resources Management Journal (IRMJ) , 13 (2) , 15-25.
Kaya, N. , & Weber, M. J. (2003). Faculty research productivity: Gender and discipline differences. Journal of Family and Consumer Sciences, 95 (4) , 46.
Kerr, S. , Simkin, M. G. , & Mason, R. (2008). A Publication Profile of Accounting Faculty. American Journal of Business Education, 2 (8) , 103-114.
Kinney Jr, W. R. (1986). Empirical accounting research design for Ph. D. students. Accounting Review, 338-350.
Levin, S. G. , & Stephan, P. E. (1991). Research productivity over the life cycle: Evidence for academic scientists. The American Economic Review, 114-132.
Levitan, A. S. , & Ray, R. (1992). Personal and institutional characteristics affecting research productivity of academic accountants. Journal of Education for Business, 67 (6) , 335-341.
Mahdi, R. , Shafiee, M. (2018). The fourth generation university as a creator of the local and regional development. Journal of Industry and University. 10 (35) , 1-22. (In Persian).
Meyer, J. P. , & Allen, N. J. (1997). Commitment in the workplace: Theory, research, and application. Sage.
Mohammad Rezaei, F. (2018). Template for archival accounting research. Journal of Management Accounting and Auditing Knowledge, 7 (26) , 189-208. (In Persian).
Negash, M. , Lemma, T. T. , & Samkin, G. (2019). Factors impacting accounting research output in developing countries: An exploratory study. The British Accounting Review, 51 (2) , 170-192.
Neumann, Y. , & Finaly-Neumann, E. (1990). The reward-support framework and faculty commitment to their university. Research in Higher Education, 31 (1) , 75-97.
Pickerd, J. , Stephens, N. M. , Summers, S. L. , & Wood, D. A. (2011). Individual accounting faculty research rankings by topical area and methodology. Issues in Accounting Education, 26 (3) , 471-505.
Nguyen, Q. H. (2015). Factors Influencing the research productivity of academics at the research-oriented university in Vietnam (Doctoral dissertation, Doctoral thesis) , Griffith University, Australia).
Rama, D. V. , Raghunandan, K. , Logan, L. B. , & Barkman, B. V. (1997). Gender differences in publications by promoted faculty. Issues in Accounting Education, 12 (2) , 353.
Saberi, S. , Mohamad khani, K. , & Araste, H. (2015). Investigating the factors affecting the productivity of faculty members and presenting a model for improving it. The Journal of Research in Educational Systems, 9 (29) , 55-80. (In Persian).
Soleimani, H. , Soleimani, H. , & Salehfar, D. (2014). Factors influencing the reluctance of accounting graduate students the research. Journal of Accounting Research, 4 (2) , 97-116. (In Persian).
Tien, F. F. , & Blackburn, R. T. (1996). Faculty rank system, research motivation, and faculty research productivity: Measure refinement and theory testing. The Journal of Higher Education, 67 (1) , 2-22.
Tucker, B. P. , & Tilt, C. A. (2019). ‘You know it when you see it’: In search of ‘the ideal’research culture in university accounting faculties. Critical Perspectives on Accounting, 64, 102069.
Wills, D. , Ridley, G. , & Mitev, H. (2013). Research productivity of accounting academics in changing and challenging times. Journal of Accounting & Organizational Change, 9 (1) , 4-25.