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

This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain. We focus on the level for the accreditation of catedratico de universidad, and the publication patterns and possibilities of the accounting scholars in Spain. We find that they have more difficulties for publication than their counterparts in adjacent fields of knowledge. 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, mainly affiliated to USA or UK institutions, and/or focused their research on international setting and topics. The Spanish regulation for accreditation stresses this pattern. This situation may have serious consequences for the survival of the accounting discipline in Spain and for the research on topics focused on Spanish problems. (c) 2023 ASEPUC. Published by EDITUM -Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

Automated summary

This research examines the convenience and consequences of the ANECA criteria for evaluating the research of accounting academics in Spain. The study finds that accounting scholars in Spain face more difficulties in publishing compared to scholars in other fields. Most successful Spanish academics who publish in top international accounting journals collaborate with foreign authors from institutions in the USA or UK, and their research focuses on international settings and topics. The Spanish accreditation regulation emphasizes this pattern, which may have serious implications for the survival of the accounting discipline in Spain and research on Spanish-specific topics.