Patrones generales de investigación en contabilidadanálisis de una muestra de universidades

  1. José Arquero 1
  2. Sergio M. Jiménez-Cardoso 1
  3. Joaquina Laffarga-Briones 1
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Journal:
Educade: revista de educación en contabilidad, finanzas y administración de empresas

ISSN: 2173-478X

Year of publication: 2018

Issue: 9

Pages: 43-64

Type: Article

DOI: 10.12795/EDUCADE.2018.I09.04 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Educade: revista de educación en contabilidad, finanzas y administración de empresas

Abstract

Recent University laws reforms in Spain sought to promote research by setting promotion and tenure criteria increasingly more related to research production and also by defining more specifically what could be considered acceptable outputs. In general terms, the systematic application of such criteria has caused an increase of research productivity in terms of presence in international databases and journals. However there are also some undesired effects, as some part of the academic staff could be reducing their research output and accounting research could be undervalued by new standards. In this line the main aim of the present research is to investigate the effect of such policies on the accounting academic production in Spain in both public and private owned universities. A sample of accounting university teachers was identified and the research opuput for those teachers included sought and analysed. The studied period covered 2005-2014, when new criteria were more internalized by academics. The main conclusion of our study is that the perceived improvement (in terms of high impact papers) is very concentrated on a small part of the population, whereas for the vast majority the effects have been the contrary: discourage for research. The vast majority of staff presents a low research production that is very acute on non-research contracts, tenured non-doctors (TEU) and private Universities teachers.

Bibliographic References

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Data source: Dialnet