Article

Factors influencing research productivity in the field of accounting in Spain: The opinions of professors of accounting (2<sup>nd</sup> part)

Journal ar
Revista Espanola de Documentacion Cientifica
  • Volumen: 37
  • Número: 2
  • Fecha: 01 January 2014
  • ISSN: 19884621 02100614
  • Source Type: Journal
  • DOI: 10.3989/redc.2014.2.1087
  • Document Type: Article
  • Publisher: Spanish Research Councilredc@cindoc.csic.es
This paper is the second part of an article, the first part of which was published in REDC, 2013, n°3. The aim of this paper is to analyse the opinion of academics in the field of accounting about their research productivity and the factors that could explain the differences with respect to other areas. It is a cross-sectional study of the population of members of ASEPUC by means of surveys. The results show that the causes of the differences in research productivity are explained as: problems for delimiting the research in accounting, a lack of motivation due to rejected papers and non-compensated efforts, sparse incentives for researching, and a lack of methodological training, as well as the amount of time needed for dedication to teaching activities. Tenure, professional position, productivity and university size all influence the opinion concerning scientific productivity in accounting. © 2014 CSIC.

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