A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications

Josep M. Argilés-Bosch; Josep Garcia-Blandon; Diego Ravenda

doi:10.6018/rcsar.439921

A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications

Título traducido de la contribución: Una aproximación crítica a la evaluación de la calidad de la investigación en contabilidad en el sistema universitario español y a sus implicaciones

Josep M. Argilés-Bosch^*
, Josep Garcia-Blandon
, Diego Ravenda

^*Autor/a de correspondencia de este trabajo

Producción científica: Artículo en revista indizada › Artículo › revisión exhaustiva

3 Citas (Scopus)

Resumen

Este trabajo analiza la conveniencia y consecuencias de los criterios de evaluación de la actividad investigadora en contabilidad establecidos por ANECA, concretándonos en los criterios para la acreditación de catedrático de universidad, así como el patrón y posibilidades de publicación de los académicos contables en España, Europa y a nivel mundial. Encontramos que los académicos del área contable tienen unas dificultades para publicar que son substancialmente superiores a las de los académicos de otras áreas de empresa. La mayor parte de los académicos afiliados a instituciones españolas que consiguen publicar en las principales revistas académicas contables recurren a co-autorías, principalmente estadounidenses y británicas, y a focalizar el contenido de sus trabajos en contextos y problemáticas no españolas. La normativa española de acreditación acentúa este comportamiento. Esta situación puede tener graves implicaciones para la supervivencia del área de conocimiento, el tratamiento de las temáticas y problemáticas específicamente ligadas al contexto español.

Título traducido de la contribución	Una aproximación crítica a la evaluación de la calidad de la investigación en contabilidad en el sistema universitario español y a sus implicaciones
Idioma original	Inglés
Páginas (desde-hasta)	79-96
Número de páginas	18
Publicación	Revista de Contabilidad-Spanish Accounting Review
Volumen	26
N.º	1
DOI	https://doi.org/10.6018/rcsar.439921
Estado	Publicada - ene 2023

Palabras clave

Investigación contable
Investigación crítica
Acreditación ANECA
España

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10.6018/rcsar.439921Licencia: CC BY-NC-ND

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title = "A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications",

abstract = "This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain. We focus on the level for the accreditation of catedr{\'a}tico de universidad, and the publication patterns and possibilities of the accounting scholars in Spain. We find that they have more difficulties for publication than their counterparts in adjacent fields of knowledge. Most of the accounting academics affiliated to Spanish institutions that have succeeded in publishing in the top international accounting journals co-authored their articles with foreign authors, mainly affiliated to USA or UK institutions, and/or focused their research on international setting and topics. The Spanish regulation for accreditation stresses this pattern. This situation may have serious consequences for the survival of the accounting discipline in Spain and for the research on topics focused on Spanish problems.",

keywords = "Investigaci{\'o}n contable, Investigaci{\'o}n cr{\'i}tica, Acreditaci{\'o}n ANECA, Espa{\~n}a, ANECA accreditation, Accounting research, Critical accounting research, Spain",

author = "Argil{\'e}s-Bosch, \{Josep M.\} and Josep Garcia-Blandon and Diego Ravenda",

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year = "2023",

month = jan,

doi = "10.6018/rcsar.439921",

language = "English",

volume = "26",

pages = "79--96",

journal = "Revista de Contabilidad-Spanish Accounting Review",

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A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications. / Argilés-Bosch, Josep M.; Garcia-Blandon, Josep; Ravenda, Diego.
En: Revista de Contabilidad-Spanish Accounting Review, Vol. 26, N.º 1, 01.2023, p. 79-96.

Producción científica: Artículo en revista indizada › Artículo › revisión exhaustiva

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T1 - A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications

AU - Argilés-Bosch, Josep M.

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PY - 2023/1

Y1 - 2023/1

N2 - This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain. We focus on the level for the accreditation of catedrático de universidad, and the publication patterns and possibilities of the accounting scholars in Spain. We find that they have more difficulties for publication than their counterparts in adjacent fields of knowledge. Most of the accounting academics affiliated to Spanish institutions that have succeeded in publishing in the top international accounting journals co-authored their articles with foreign authors, mainly affiliated to USA or UK institutions, and/or focused their research on international setting and topics. The Spanish regulation for accreditation stresses this pattern. This situation may have serious consequences for the survival of the accounting discipline in Spain and for the research on topics focused on Spanish problems.

AB - This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain. We focus on the level for the accreditation of catedrático de universidad, and the publication patterns and possibilities of the accounting scholars in Spain. We find that they have more difficulties for publication than their counterparts in adjacent fields of knowledge. Most of the accounting academics affiliated to Spanish institutions that have succeeded in publishing in the top international accounting journals co-authored their articles with foreign authors, mainly affiliated to USA or UK institutions, and/or focused their research on international setting and topics. The Spanish regulation for accreditation stresses this pattern. This situation may have serious consequences for the survival of the accounting discipline in Spain and for the research on topics focused on Spanish problems.

KW - Investigación contable

KW - Investigación crítica

KW - Acreditación ANECA

KW - España

KW - ANECA accreditation

KW - Accounting research

KW - Critical accounting research

KW - Spain

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A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications

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