اتجاهات البحوث المحاسبية المنشورة في الأردن : دراسة تحليلية للبحوث المنشورة خلال الفترة 2000-2007

الملخص EN

Scientific research is considered as an important vehicle for developing knowledge and solving problems facing organizations in various sectors of economy.

Moreover, adhering to scientific research best practices enables knowledge accumulation and theory development.

This study mainly aims at determining the extent to which accounting research published in four Jordanian refereed journals during the period 2000-2007 adhere to attributes of scientific research.

In addition, the study aims at determining the trends and areas of published accounting research and its contribution to knowledge accumulation and theory development.

A set of attributes of ideal scientific research (14 attributes) were identified and adapted from prior studies in other disciplines such as marketing, organizational behavior and philosophy.

A total of 67 studies published during the research period were assessed in order to achieve the research objectives.

The findings of the study reveal that the majority of published accounting research were in the field of financial accounting and particularly in the area of financial market research, while research on other fields of accounting was not sufficient.

The study also reveals that published accounting research in general is still in the early stages of research maturity cycle.

The majority of studies were exploratory or descriptive rather than explanatory studies that would contribute to theory development and knowledge accumulation.

The study concludes that future accounting research should pay greater attention for construct measurement, validity and reliability.

It is hoped that the findings and recommendations of this study would advance accounting research and move the field forward.