Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals)

Document Type : Research Paper

Authors

1 Assistant Prof., Department of Accounting, College of Farabi, Qom, Iran.

2 Assistant Prof., Department of Accounting, Faculty of Finance, University of Kharazmi, Tehran, Iran.

3 MSc. Student, Department of Accounting, University of Tehran, Tehran, Iran.

Abstract

Objective: This study seeks to highlight the importance of research collaborations and examine their status among accounting researchers in Iran. It also tries to study the existing barriers to achieving effective research collaborations among Iranian accounting researchers at both national and international levels.
Methods: In the first section of this research, various aspects of research collaboration, including its advantages and challenges, were discussed through a comprehensive review of articles published in Iranian and international accounting journals. In the second section and by analyzing the content of articles published in five top Iranian accounting journals, the status of research collaboration between Iranian accounting researchers was investigated from various aspects. Finally, by surveying Iranian accounting researchers, their attitudes regarding existing barriers to achieving effective research collaboration at both national and international levels were investigated.
Results: The literature review indicated that the most important advantage of the research collaboration of accounting researchers with each other was taking advantage of complementary skills. In 82% of the articles published in international accounting journals, the extent of contribution to the research was the basis for deciding on the order of the authors' names. However, our investigations showed that in the articles published in five top Iranian accounting journals, regardless of the amount of contribution of each author, the names of faculty members were included as main authors (i.e., the first author/corresponding author) in the articles, and the names of the students were considered as the authors with the least contribution. Examining the identity of the authors of articles published in five top Iranian accounting journals showed that the most common type of research collaboration belongs to research teams consisting of a student and supervisors. It seems that most of these articles were extracted from students' theses and it was likely that there was no voluntary collaboration between them. In addition, only eight percent of the articles published in five top Iranian accounting journals were written by faculty members without the contribution of any students. Also, only one percent of these articles were written by students without the contribution of any professor. The obtained results indicated a strong dependence of Iranian accounting students and faculty members on each other in publishing articles. Finally, the results achieved from the conducted survey of Iranian accounting researchers showed that the most important barriers to achieving an effective research collaboration at the national level include "lack of motivational policies for the most successful research teams" and "lack of economic advantages in case of focusing only on research".
Conclusion: Considering the relatively low awareness of Iranian accounting researchers about achieving an effective research collaboration, this research can encourage Iranian accounting researchers to form effective research collaborations by highlighting its advantages and identifying the barriers to achieving it. It also can play a role in improving the quantity and quality of articles by Iranian authors to be published in international accounting journals via increasing effective research collaborations among Iranian accounting researchers.

Keywords

References

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Accounting and Auditing Review
Volume 29, Issue 4
2023
Pages 650-672

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