1- Department of Accounting , Dolatabad Branch, Islamic Azad Univercity, Isfahan, Iran 2- Department of Accounting , Isfahan (Khorasgan) Branch, Islamic Azad Univercity, Isfahan, Iran
Abstract: (2996 Views)
Given the important role of graduate articles and dissertations in the growth and development of the countrychr('39')s scientific system, the need for careful and expert review of dissertation outsourcing, which is one of the factors reducing the quality and effectiveness of such research activities, It is felt more than ever.
The main purpose of this study was to identify the factors affecting the tendency of graduate students in accounting and auditing to outsource dissertations from the point of view of professors, students and theses.The research method in this research is survey type in terms of the nature of the subject and its goals.The statistical population of this study included senior students of accounting and auditing, professors of accounting and auditing and theses. The sample size was 107 teachers, 156 students and 26 theses.The sample was selected using available sampling method.The results showed that lack of appropriate policy making by the Ministry of Science, Government and Judicial, Cost-Benefit Theory approach, lack of cooperation and assistance of instructors; lack of expertise and indifference, presence of dissertation centers; student personality characteristics, Social and inadequate expertise and inadequate timing of students are effective in outsourcing theses.
Ramazani S, saedi R. Identification of Effective Factors on the Tendency of Graduates in Accounting and Auditing to Outsource Theses. fa 2021; 12 (48) :126-151 URL: http://qfaj.mobarakeh.iau.ir/article-1-2250-en.html