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Korean Academic Society of Business Administration
[ Article ]
korean management review - Vol. 52, No. 6, pp.1273-1292
ISSN: 1226-1874 (Print)
Print publication date 31 Dec 2023
Received 31 Jul 2023 Accepted 03 Sep 2023
DOI: https://doi.org/10.17287/kmr.2023.52.6.1273

회계학 연구성과의 양(量)과 질(質)에 대한 분석

Eui-Kyung Lee
(First Author) Professor, Daejin University eklee@daejin.ac.kr
A Study on the Quantity and Quality of Accounting Research Performance


Copyright 2023 THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract

This study analyzed the quantity and quality of accounting research performances using the resource-based theory. The research performances of 225 professors majoring in accounting at 74 universities in Korea were studied, and the influencing factors were 2 university factors (university type, location in Seoul) and 4 researcher factors (US Ph.D., gender, major, CPA). As a result of analyzing the quantitative performance, US Ph.D. professors majoring in financial accounting and had short working period showed high performance in SSCI thesis, whereas in KCI thesis, the professors in public universities with long working period showed high performance. The qualitative performance was measured by the awards of the academic society. First, as a result of analyzing the awards of the American academic societies and the KCI journal societies, university type, majors, and CPA variables were significant. However, in the result of analysis with higher standards by limiting the awarding institutions to the American academic societies and top-registered KCI journal society(KASBA, KAA), US Ph.D. and CPA were significant variables. Unlike previous studies that focused on quantitative performances, this study can be said to have increased the depth and diversity of research by analyzing qualitative performances and comparing them with quantitative results.

Keywords:

Resource-based Theory, Accounting Research Performances, Quantity, Quality, University Factors, Researcher Factors

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∙ The author Eui-Kyung Lee is a professor in the Department of Business Administration at Daejin University. He graduated from Sungkyunkwan University and obtained a Master and Ph.D. in business administration from Seoul National University. He worked as a CPA at Samil Accounting Corporation. His research areas include governance and valuation.