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Performance-based Incentives and the Behavior of Accounting Academics: Responding to Changes

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  • Soledad Moya
  • Diego Prior
  • Gonzalo Rodríguez-Pírez

Abstract

When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in the Spanish university regulation. Results indicate a switch from publishing professional papers to academic ones and also to change research methodologies in order to meet the new requirements. This was to be expected due to the explicit mention of the law in favor of academic journals. However, we have also detected a significant decrease in the publication of professional papers. These side-effects could have a negative impact on the transmission of knowledge from university to society putting the relationship between accounting research and professional practice in jeopardy.

Suggested Citation

  • Soledad Moya & Diego Prior & Gonzalo Rodríguez-Pírez, 2015. "Performance-based Incentives and the Behavior of Accounting Academics: Responding to Changes," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 208-232, June.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:208-232
    DOI: 10.1080/09639284.2014.947092
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    Cited by:

    1. Hussain, Simon & Liu, Lana Yan Jun & Miller, Anthony D., 2020. "Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    3. Domenico A. Maisano & Luca Mastrogiacomo & Fiorenzo Franceschini, 2023. "Empirical evidence on the relationship between research and teaching in academia," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(8), pages 4475-4507, August.
    4. Emanuel Kulczycki & Ewa A. Rozkosz, 2017. "Does an expert-based evaluation allow us to go beyond the Impact Factor? Experiences from building a ranking of national journals in Poland," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(1), pages 417-442, April.
    5. Arquero, José Luis & Jiménez Cardoso, Sergio Manuel & Laffarga Briones, Joaquina, 2016. "Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 239-251.
    6. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.

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