نوع مقاله : مقاله علمی پژوهشی
نویسنده
استادیار، گروه حسابداری، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Objective
Iranian researchers in the field of accounting face a critical challenge in choosing between adhering to international or local writing conventions. Despite a significant increase in the number of domestic academic journals and accounting graduates over the past 15 years, the rate of publications of original, high-quality articles in reputable international journals remains low. Efforts to enhance article-writing practices and align with global scientific standards have yielded limited success, leaving locally published articles burdened with content, structural, and formal deficiencies. Drawing on prior research and existing methodology literature, this study provides practical guidelines to improve the quality of quantitative accounting articles and enhance their alignment with international standards.
Methods
This study employs a comparative approach, which involves drawing insights from accounting articles published in prestigious international journals and incorporating key points from both domestic and international methodology research and literature. The aim is to develop a quantitative paper that meets global scientific standards. Initially, an appropriate pattern is introduced, representing all essential components of a quantitative accounting study. Subsequently, based on relevant theoretical and empirical evidence, the essential guidelines for developing each component of a quantitative accounting article are provided in the form of “best practices” and “pitfalls to avoid.” Additionally, references to authoritative sources are made to substantiate the underlying rationale for these points and provide concrete examples.
Results
This study offers a comprehensive guideline for developing the various sections of a quantitative accounting paper. The abstract addresses the research problem or objective, methods used, key findings, interpretation of results, and practical implications, avoiding the use of generic phrases. The introduction is divided into three sections: first, the problem statement, which includes the significance of the issue, the problem itself, the research gap, the motivation, and its objectives; second, the approach to solving the problem through a review of theoretical foundations, research methodology, and key findings; and third, the contributions, which highlight both the scientific and practical implications of the study. The literature review is conducted analytically, presenting empirical evidence to develop hypotheses while emphasizing existing research gaps. When selecting the theoretical framework and foundational theories, one must choose a theory that offers the highest explanatory and predictive power based on the research setting, rather than merely replicating foreign studies. Hypotheses should be based on deductive reasoning and formulated directionally. In the sampling section, the key point is to provide a clear screening table and avoid the misuse of the term “sampling” in archival research. In the model specification, three main approaches are introduced, with the “causal diagram” being recommended as the most effective method. Attention is also given to measurement errors in the interest variables of the study. Control variables are categorized into “good” (correlated) and “bad” (colliders, homogeneous construct, high measurement error). In the descriptive statistics section, the emphasis is placed on how to present data, along with parametric and non-parametric analyses and correlations. The hypothesis testing process is carried out in three stages: pre-tests, focusing on eliminating reliability tests; interpretation of results and comparison with previous studies; and post-tests, which offer solutions to classical regression assumptions. Furthermore, sensitivity tests are proposed to reject alternative explanations, triangulate empirical criteria, refine models, and assess data sources. A comparison with previous studies should not be included in the conclusion. Finally, the importance of adhering to scientific writing principles, ensuring precise referencing, and drafting a coherent and fluent text is emphasized.
Conclusion
This study can be a valuable resource for students, faculty members, authors, reviewers, and editors of domestic journals. As such, it represents a significant step toward enhancing the academic and research standards in the field of accounting. By identifying and outlining the “best practices” and “pitfalls to avoid” of writing quantitative accounting articles, this guideline creates opportunities for improving the writing process and increasing the publication of high-quality articles at the international level. Furthermore, the recommendations provided not only enhance the quality of domestic articles but also contribute to improving the quality of research at the thesis and proposal stages. More generally, the application of these guidelines will elevate the overall quality of accounting research methodologies.
کلیدواژهها [English]
)