چکیده:
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.
خلاصه ماشینی:
Effective research collaboration, existing status and obstacles: an important factor for accepting articles in prestigious international accounting journals * Omid Faraji * Corresponding Author, Assistant Professor, Accounting Department, Farabi Faculty, Qom, Iran.
The field of accounting is no exception (Glover, Prawitt & Wood1, 2006; and Glover, Prawitt, Summers & Wood2, 2012), and research-oriented university professors are also required to publish an article in reputable journals within specified time intervals in order to improve and advance in their work area (Oler, Oler, Skousen & Talakai 3, 2015).
Recently, Iranian researchers have performed commendable work in research at the international level and have paid relatively good attention to issues such as research framework, structure, methodology, and other important aspects of their research; however, in the opinion of the authors, the domestic literature of accounting has not examined the importance of research collaborations to increase the quantity and quality of accounting articles submitted to reputable international journals by Iranian authors, and this research seeks to enlighten minds regarding the advantages and disadvantages of creating scientific networks and research cooperation by domestic researchers.
The rest of the article is structured as follows; first, the trend of research collaborations in reputable international accounting journals, their advantages and challenges, and the viewpoints of the most successful accounting research teams at the international level, different roles in a research project, and the institutional status of research collaboration in Iran are considered.
The increasing trend of such collaborations in accounting is evident in previous research (for example, Urbancic 4, 1992; Ettredge & Wong-On-Wing 5, 1991, Mohammad Rezaei, Mohd Saleh, Jaffar & Hassan 6, 2016).
(
, 
, 
)
