标题:Factores que influyen sobre la producción científica en Contabilidad en España: la opinión de los profesores universitarios de Contabilidad (II parte)
出版社:Consejo Superior de Investigaciones Científicas
摘要:This paper is the second part of an article, the first part of which was published in REDC, 2013, nº3. 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.
关键词:Research productivity;Accounting;opinion surveys;universities;Producción científica;Contabilidad;encuestas de opinión;academia