عنوان مقاله English
نویسندگان English
The publishing game refers to a mindset among researchers characterized by leveraging various opportunities to boost their publication count. This phenomenon carries significant behavioral and ethical implications within academic research. This study aims to investigate the ethical and behavioral factors that influence accounting researchers' choice of research topics, specifically focusing on the inherent conflict between addressing real-world industry and societal issues versus engaging in the publishing game. Adopting an applied, qualitative approach, this research collected data initially through expert interviews. Subsequently, a questionnaire was administered to 179 academic researchers from accounting and related fields, selected via simple random sampling. The prioritization of the model's dimensions was assessed in 2024 using second-order confirmatory factor analysis. The findings indicate that the factors influencing researchers' choice of topics, in descending order of importance, are: technological advancements, data accessibility, social responsibility, scientific and educational development, financial incentives, and regulatory requirements. These results underscore the complex interplay of practical, professional, and potentially ethical motivations that shape researchers' conduct. Furthermore, all dimensions of the proposed model were perceived as significant by the respondents and should be considered in the strategic planning of accounting research. To ensure accounting research effectively responds to industry and societal challenges, it is imperative to implement appropriate policymaking and oversight mechanisms that cultivate a commitment to social responsibility and foster scientific-ethical development. It is hoped that these crucial considerations will receive due attention.
کلیدواژهها English
