Factors impacting accounting research output in developing countries: An exploratory study

Negash, Minga; Lemma, Tesfaye; Samkin, Grant

doi:10.1016/j.bar.2018.09.003

Cited by 32 publications

(35 citation statements)

References 94 publications

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“…More generally, the literature suggests that academic research in Africa is subject to various financial constraints, such as low research budgets and few or nonexistent financial incentives to publish (e.g. Negash et al, 2019). There is also evidence that many African researchers not only lack the necessary financial resources, but also lack research time.…”

Section: Avenues For Future Researchmentioning

confidence: 99%

Management Accounting Research on Africa

Ndemewah

Hiebl

2021

European Accounting Review

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This paper presents a systematic literature review of 109 empirical articles published between 1977 and 2017 in English and French on management accounting (MA) in Africa. Our main results are synthesized into seven larger themes and an evidence-based explanatory framework regarding MA in Africa. This framework suggests that MA in Africa is subject to various antecedents, some of which are specific to African countries and contexts. In addition, we find that current MA practices and systems may have mainly hampered, rather than fostered, performance and development in many African countries and enterprises. However, our review also shows overall that such critical views on MA in Africa are rather found in internationally ranked English-language journals, than in less esteemed English-language and Francophone journals. According to our analyses, the more critical findings can largely be explained by the overriding paradigm of neopatrimonialism, while the less critical and more positivist findings rather adhere to contingency thinking. Finally, the present review highlights a need for more research about MA in the informal African economy, the connection between MA and development-related sustainability issues, such as civil wars and environmental management, and the impact of the increased presence of China on MA in Africa.

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Section: Avenues For Future Researchmentioning

confidence: 99%

Management Accounting Research on Africa

Ndemewah

Hiebl

2021

European Accounting Review

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“…They did research to 300 faculty members from 16 stateowned institutions in Thailand, which is closely assembled sample characteristics of this particular study. Another research on university policy impact on research publications can be read through Negash, Lemma, and Samkin [65]. Their research shows that university-related policies, added with resources such as leadership and research infrastructure, can play a significant impact on their samples which are accounting lecturers from Anglophone Sub-Shara Africa.…”

Section: Discussionmentioning

confidence: 99%

Resilience in Academic Research: The Role of Personal and Extraneous Antecedents

Jang¹,

Liem²

2020

SJBMS

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This research aims to proofs the existence of antecedents in the intention to conduct research leading to professional commitment. The gap in the current practice is the need to increase Indonesia's academic rank in the world due to a decrease in various indicators. As for previous studies, limited information on professional commitment by researchers is found especially in Indonesia. Researchers propose personal and external related variables; personal variables include Attitude toward Behaviors, and Perceived Behavioral Control; whereas external related variables include Subjective Norm, Institutional Support and Research Related Policy. Study to 235 academicians in Indonesia produce a conclusion that perceived behavioral control is the only variable in TPB that is the antecedent toward the intention. Meanwhile, external related variables fail to show its significance, with the exception of Research Related Policy, showing the need in finding other extraneous variables in the future. Intention to do research can impact researcher's professional commitment.

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“…Other scholars [24,25] find that insufficient time investment in research is owing to the mandatory teaching load required by departments or institutions. Other factors such as institution prestige, department size, departmental/faculty leadership or management style, incentives, research culture, available resources, recruitment, and selection have been found to correlate to research achievements [18,[25][26][27][28][29][30][31]. Beyond the working context, family has also been proved to facilitate or inhibit scholars' research performance.…”

Section: Literature and Theoretical Framework 21 The Challenges Of mentioning

confidence: 99%

For the Sustainable Development of Universities: Exploring the External Factors Impacting Returned Early Career Academic’s Research Performance in China

et al. 2021

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Early career academics are the key agents for the sustainable development of higher education institutions. In China, those who were educated overseas and have returned to Chinese universities to seek academic positions are becoming a fast-growing group. Good research performance is critical to survive in the increasingly competitive environment in academia. Improving research performance requires an understanding of the factors that facilitate or inhibit research performance. In the light of Bronfenbrenner’s ecological systems theory, this study, using a mixed-method design (20 interviewees and 136 respondents), elaborates on a number of external factors affecting returned early career academics’ research performance. Understanding these factors is helpful for the building of a favorable environment that can improve the research performance of the returned early career academics, and hence the sustainable development of universities.

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Factors impacting accounting research output in developing countries: An exploratory study

Cited by 32 publications

References 94 publications

Management Accounting Research on Africa

Management Accounting Research on Africa

Resilience in Academic Research: The Role of Personal and Extraneous Antecedents

For the Sustainable Development of Universities: Exploring the External Factors Impacting Returned Early Career Academic’s Research Performance in China

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