navab kiamehr; Mahmoud Hematfar; fardin mansori
Abstract
Subject and Purpose of the Article: Accounting knowledge has entered the field of research through research training. In this study, the commercialization factors of doctoral dissertations in accounting have been modeled. The main purpose of this research is to identify the effective factors and to present ...
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Subject and Purpose of the Article: Accounting knowledge has entered the field of research through research training. In this study, the commercialization factors of doctoral dissertations in accounting have been modeled. The main purpose of this research is to identify the effective factors and to present an appropriate model for commercialization of doctoral dissertations in accounting. Research Method: This research is qualitative in terms of approach and exploratory in terms of purpose. Data were designed through a questionnaire and distributed electronically among 300 accounting professors and collected comments. On the other hand, doctoral dissertations in accounting from 1993 to 2021, including 116 relevant dissertations on the subject of commercialization were reviewed. Research Findings: Individual, cultural, organizational, environmental, political and economic factors are effective in providing a conceptual model for the commercialization of accounting doctoral dissertations. level of public sector audit quality proposition. Conclusion, Originality and its Contribution to the Knowledge: The results showed that the economic factor with a weight of 5.89 in the first rank and the individual factor with a weight of 4.74 in the second rank and the environmental factor with a weight of 3.36 in the third rank and the cultural factor with a weight of 3.06 in the fourth rank and the organizational factor and Politics with an average rank of 2.83 and 1.12 are in the fifth and sixth ranks, respectively. In this research, for the first time, the commercialization of doctoral dissertations in accounting has been investigated.
