Document Type : Research Paper
Assistant prof. , Faculty of Management and Accounting, College of Farabi , University of Tehran, Qom, Iran
Assistant Prof., Department of Accounting, Faculty of Finance, University of Kharazmi, Tehran, Iran
MSc Student of Accounting, University of Tehran, Tehran, Iran
Objective : The purposes of this study are to investigate the importance of research collaborations in accounting field, the status of research collaborations among accounting researchers in Iran, and also to investigate the barriers of research collaborations among Iranian accounting researchers at national and international levels .
Method: This paper has three parts. In the first part of the study, various aspects of research collaborations are examined descriptively, with extensive research of domestic and international accounting research that examines the advantages and disadvantages of research collaborations. In the second part, by analyzing the content of articles published in the five prestigious national accounting journals, an overview of the status of research collaboration in Iran's accounting research environment is presented. In the third section, by surveying, the attitude of Iranian accounting researchers towards the barriers of research collaboration at both national and international levels is evaluated.
Results: The review of evidence reveals that the most important advantage of research collaboration in accounting domain is using the complementary skills of co-authors. In 82 percent of articles published in international journals, the extent of contribution in the article is the basis for deciding on the order of the authors' names, whiles the review of five domestic journals in accounting filed reveals that generally regardless of the contribution of each author, the name of the faculty members as supervisors comes first and the name of the students comes after that .
The results of the content analysis of the affiliation of the articles in the top five national accounting journals showed that the most accepted articles belonged to two-member between professor and student, and the articles appear to have been extracted from the thesis, and only 8% of the articles belonged to faculty members alone and only 1% of articles were done by students alone. The survey results also show that the most significant barriers to national research collaborations include "lack of motivational policies for the most successful research teams" and "lack of economic advantages to focus solely on research projects among Iranian accountants and auditors".
Conclusion : Given the weakness of research collaborations among Iranian accounting researchers, this research can encourage accounting researchers to accomplish effective researches by presenting the advantages of research collaboration and highlighting its barriers, which finally can increase the quantity and quality of articles submitted to international accounting journals and improve the Iran`s research ranking in accounting journals .