نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد گروه حسابداری، دانشگاه بینالمللی امام خمینی (ره)، قزوین، ایران
2 پژوهشگر پسادکتری حسابداری، دانشگاه بینالمللی امام خمینی (ره)، قزوین، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study aimed to systematically evaluate the quality of qualitative accounting articles published in domestic journals, utilizing a "Qualitative Article Evaluation Framework." The necessity of this research lies in assessing the quality of qualitative studies in the field of accounting to contribute to the improvement of article quality. To this end, all qualitative articles published in accounting academic journals approved by the Ministry of Science, Research, and Technology within the specified timeframe were surveyed and evaluated. Finally, statistical analyses were employed to investigate the relationships between independent variables (journal and author characteristics) and the dependent variable (article quality score). The findings revealed that 1734 qualitative articles were published within the studied period. Furthermore, no significant difference was found between the average scores of qualitative articles published in different journals, the average scores of different sections of the articles, and the average scores of qualitative articles across various years. On the other hand, a positive and significant relationship was observed between journal ranking, author's academic rank, and author's university type with the quality score of qualitative articles. However, no significant relationship was found between author's high citation count and the quality score of qualitative articles. Additionally, over time, researchers' learning has not improved, and the quality of qualitative articles has not increased. This research significantly contributes to the knowledge base in the methodology literature of accounting research. Moreover, by examining the relationship between journal quality and authors' academic characteristics with article quality, it provides new insights for researchers, academic policymakers, and university administrators to enhance research and publication standards in the field of accounting.This study aimed to systematically evaluate the quality of qualitative accounting articles published in domestic journals, utilizing a "Qualitative Article Evaluation Framework." The necessity of this research lies in assessing the quality of qualitative studies in the field of accounting to contribute to the improvement of article quality. To this end, all qualitative articles published in accounting academic journals approved by the Ministry of Science, Research, and Technology within the specified timeframe were surveyed and evaluated. Finally, statistical analyses were employed to investigate the relationships between independent variables (journal and author characteristics) and the dependent variable (article quality score). The findings revealed that 1734 qualitative articles were published within the studied period. Furthermore, no significant difference was found between the average scores of qualitative articles published in different journals, the average scores of different sections of the articles, and the average scores of qualitative articles across various years. On the other hand, a positive and significant relationship was observed between journal ranking, author's academic rank, and author's university type with the quality score of qualitative articles. However, no significant relationship was found between author's high citation count and the quality score of qualitative articles. Additionally, over time, researchers' learning has not improved, and the quality of qualitative articles has not increased. This research significantly contributes to the knowledge base in the methodology literature of accounting research. Moreover, by examining the relationship between journal quality and authors' academic characteristics with article quality, it provides new insights for researchers, academic policymakers, and university administrators to enhance research and publication standards in the field of accounting.
کلیدواژهها [English]
)