The Spanish accreditation system: The opinions of professors of accounting

Journal ar
Revista Espanola de Documentacion Cientifica
  • Volumen: 36
  • Número: 3
  • Fecha: 31 October 2013
  • ISSN: 02100614 19884621
  • Source Type: Journal
  • DOI: 10.3989/redc.2013.3.947
  • Document Type: Article
The objective of this paper is to analyze the opinions of accounting professors about The National Accreditation System, as well as about the valuation of the criteria. The survey results show that the accounting community is not satisfied with the excessive weight given to ISI journals. In addition, there is a general belief that the current system promotes individualistic attitudes and does not consider adequately teaching activities, even though opinions vary according to gender, university size, age, professional category and research intensity. © 2013 CSIC.

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