Browsing by Subject "Comptabilitat--Investigació"
Now showing items 1-2 of 2
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A critical approach to the evaluation of the quality of accounting researchin the Spanish university system and its implications
(Revista de Contabilidad-Spanish Accounting Review (RC-SAR) 2023, 26 (1), 2023-01-01)This research analyses the convenience and consequences of the ANECA criteria for the assessment ofthe research performed by accounting academics in Spain. We focus on the level for the accreditationo ... -
Accounting research: a critical view of the present situation and prospects
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ...