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

Abstract

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 accreditationofcatedrático de universidad, and the publication patterns and possibilities of the accounting scholars inSpain. We find that they have more difficulties for publication than their counterparts in adjacent fields ofknowledge. Most of the accounting academics affiliated to Spanish institutions that have succeeded in pub-lishing in the top international accounting journals co-authored their articles with foreign authors, mainlyaffiliated to USA or UK institutions, and/or focused their research on international setting and topics. TheSpanish regulation for accreditation stresses this pattern. This situation may have serious consequencesfor the survival of the accounting discipline in Spain and for the research on topics focused on Spanishproblems.