Performance-based incentives and the behavior of accounting academics: responding to changes

Research output: Indexed journal article Articlepeer-review

25 Citations (Scopus)


When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in the Spanish university regulation. Results indicate a switch from publishing professional papers to academic ones and also to change research methodologies in order to meet the new requirements. This was to be expected due to the explicit mention of the law in favor of academic journals. However, we have also detected a significant decrease in the publication of professional papers. These side-effects could have a negative impact on the transmission of knowledge from university to society putting the relationship between accounting research and professional practice in jeopardy.

Original languageEnglish
Pages (from-to)208-232
Number of pages25
JournalAccounting Education
Issue number3
Publication statusPublished - 4 May 2015
Externally publishedYes


  • Accounting research
  • accounting academics
  • performance-based incentives
  • research and practice gap
  • scientific production


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