رحلة كتابة البحوث العلمية من الفكرة حتى النشر

1. رحلة كتابة البحوث العلمية من الفكرة حتى النشر خالد حسينىدكتور أستاذ المحاسبة جامعة بليموث بريطانيا

2. Topics to be covered Journal Ranking/Major Journals in the Field Finding a new research idea Points to consider when writing a research proposal Points to consider when writing a research paper Points to consider before the submission Publication Process: A step by step Publication strategies

3. ABS Rankings Journal Ranking ABS Ratings (2015) • 4* • 4 • 3 • 2 • 1 Academic Journal Quality Guide: http://www.bizschooljournals.com/

5. The following links offer Journal rankings for other fields of study http://www.journal-ranking.com/ranking/web/index.html http://www.scimagojr.com/journalrank.php 14

6. Major Journals in the Field

7. Major Financial Accounting Journals

8. Major Management Accounting Journals 1. Journal of Cost Management http://maaw.info/JournalofCostManagement.htm 2. Management Accounting Review http://www.journals.elsevier.com/management-accounting-research/ 3. Journal of Management Accounting Research http://aaahq.org/MAS/jmar.cfm 4. Management Accounting Quarterly http://www.imanet.org/resources_and_publications/management_accounting_quarterly.aspx

9. Auditing Journals • Auditing: A Journal of Practice & Theory • The Journal of Accounting, Auditing, and Finance • Journal of International Accounting, Auditing and Taxation • International Journal of Auditing • Managerial Auditing Journal • International Journal of Accounting, Auditing and Performance Evaluation

10. Accounting Education Journals • Accounting Education. An International Journal • The Journal of Accounting Education • Issues in Accounting Education • Advances in Accounting Education • Accounting Educator’s Journal

11. Public Sector AccountingGovernmental AccountingNon-Profit Accounting

12. Accounting History Journals

13. Accounting Information System • International Journal of Accounting Information Systems • International Journal of Information Systems and Management • European Journal of Information Systems  • Journal of Management Information Systems

14. Major Islamic Accounting Journals • Journal of Economic Behavior & Organization (JEBO) http://www.journals.elsevier.com/journal-of-economic-behavior-and-organization/ • Accounting, Auditing and Accountability (AAAJ) http://www.emeraldgrouppublishing.com/products/journals/journals.htm?id=AAAJ • International Journal of Islamic Financial Services http://www.iiibf.org/journal.html • Journal of Islamic Accounting and Business Research http://www.emeraldinsight.com/journals.htm?issn=1759-0817 • Accounting Forum http://www.sciencedirect.com/science/journal/01559982

15. Major Islamic Accounting • International Journal of Islamic and Middle Eastern Finance and Management http://www.emeraldinsight.com/journals.htm?articleid=1826938 • Accounting History http://www.uk.sagepub.com/journals/Journal201764 • Journal of Business Ethics http://www.springer.com/social+sciences/applied+ethics/journal/10551 • Critical Perspectives On Accounting http://www.journals.elsevier.com/critical-perspectives-on-accounting/

16. Taxation British Tax Review http://www.sweetandmaxwell.co.uk/catalogue/productdetails.aspx?recordid=338&productid=6614

17. REVIEW ARTICLES • Financial Reporting: • Textual Analysis of Corporate Disclosures: A Survey of Literature • Corporate Reporting Using Graphs: A Review and Synthesis • Management Discussion and Analysis: A Review and Implications for Future Research • The Corporate Governance Mosaic and Financial Reporting Quality • Environmental Disclosure Research: Review and Synthesis • A Synthesis of Cultural Studies in Accounting • Accounting Narratives: A Review of Empirical Studies of Content and Readability • Earnings Management: • Target Shooting: Review of Earnings Management around Earnings Benchmarks • Review of Real Earnings Management Literature • Auditing/Governance: • A Review of Academic Literature on Internal Control Reporting Under SOX • The Causes and Consequences of Auditor Switching: A Review of the Literature • Non-Audit Services and Auditor Independence: A Review of the Literature • Audit Quality: A Synthesis of Theory and Empirical Evidence • Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature • Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature • Review and Synthesis of Audit Structure Literature • A Review of the Literature in Audit Litigation

18. Other journals publish review articles • British Accounting Review • Estimating economic performance from accounting data – a review and synthesis • Journal of Accounting and Economics • A review of the empirical disclosure literature: discussion’. • ‘Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature’ • The financial reporting environment: review of the recent literature’, • Accounting and Business Research - Motives for disclosure and non-disclosure: A framework and review of the evidence.

19. Finding New Research Ideas

20. Finding a new research idea • Choosing a research topic is a critical stage in doing research • If you fail to think about a topic in a systematic manner then you will be frustrated and you will risk running out of time to complete your research on schedule. • If you make a poor choice then it may be difficult to get your degree; publish your work or get a research fund.

21. Criteria for research topic • Interest: you should choose a topic that interests and seven possibly excites you. It should also be of interest to some external audience as well. • The “newness” of the topic may hold you interest longer, however there is some value in repeating previous research • Avoidance of duplication: Has the topic been investigated before within the proposed study area, or in another area with similar conditions? • Relevance (importance): What is the importance of your research? Who cares about your findings?

22. Criteria for research topic • Topic adequacy: Check the assessment criteria used in universities; journals and fund bodies. • Access & resources: Can you find enough information on it? (i.e. literature; IT; software; skills; access to people who can answer your research questions (questionnaires; interviews).

23. Where to find a new research idea? • Read • 1. RECENT RESEACH PAPERS IN TOP RANKED JOURNALS • 2. REVIEW ARTICLES • 3. RECENT WORKING PAPERS (i.e. SSRN) • 4. RECENT TOP QUALITY CONFERENCE PAPERS • 5. SPECIAL ISSUES (CURRENT AND FORTHCOMING) • 6. RECENT PHD THESES IN TOP RANKED UNIVERSITIES • Find out limitations and suggestions for future research. • Write down your ideas. • Explain your ideas to experienced researchers. • Check data availability and other requirements for the analysis.

24. Where to find a new research idea? • The application of an existing theory in a different setting or a different context. • An investigation into whether a particular early theory still applies today. • A replication study of previous research in a different setting or context . • Any contemporary or emerging issue in your area of interest (i.e. financial crisis). • Ask a potential supervisor or academic in your area of interest about topics they are researching and perhaps work with them on a specific project. • Ask your business colleagues, your manager or someone senior in your organisation, your customers, suppliers or other stakeholders for ideas.

25. Writing a Research Proposal

26. A title General overview of area Critical review of the relevant literature Key research questions/hypotheses Methodology Timescale/research planning Bibliography Research Budget Points to consider when writing a research proposal

27. Writing a Research Paper

28. The research title • The research title is the essential part of a research paper that is read the most, and it is usually read first.  • The aim of a title is to capture the reader’s attention and to draw attention to the research problem being investigated and to summarise the main idea or ideas of your article. • A good research title should contain the fewest possible words needed to adequately describe the contents and/or purpose of the research paper.

29. Characteristics of an Effective Final Title* • Indicate accurately the subject and scope of the study, • Avoid using abbreviations, • Use words that create a positive impression and stimulate reader interest, • Use current terminology from the field of study, • Reveal the contribution of the paper, • Suggest a relationship between variables which supports the major hypothesis, • Is limited to 8 to 15 substantive words,

30. Characteristics of an Effective Final Title • Does not include unnecessary words like "study of" "analysis of”, • Titles are usually in the form of a phrase, but can also be in the form of a question, • If you use a quote as part of the title, the source of the quote is cited [usually using an asterisk and footnote], and • Use correct grammar and capitalization . * Source: http://libguides.usc.edu/content.php?pid=83009&sid=801403

31. Authors’ sequence in multiauthored publications • The first author contributes most to the paper and, in some cases, receives most of the credit. • The position of subsequent authors is usually decided by • Contribution • Alphabetical order • Seniority. * Tscharntke et al (2007).

32. Acknowledgement!!!

33. Abstract • The abstract should reflect only what appears in the original paper. • PurposeWhat are the reason(s) for writing the paper or the aims of the research? • Design/methodology/approachHow are the objectives achieved? Include the main method(s) used for the research. What is the approach to the topic and what is the theoretical or subject scope of the paper? • FindingsWhat was found in the course of the work? This will refer to analysis, discussion, or results.

34. Abstract • Research limitations/implications (if applicable)If research is reported on in the paper this section must be completed and should include suggestions for future research and any identified limitations in the research process. • Practical implications (if applicable) What outcomes and implications for practice, applications and consequences are identified? How will the research impact upon the business or enterprise? What changes to practice should be made as a result of this research? What is the commercial or economic impact? Not all papers will have practical implications. • Social implications (if applicable) What will be the impact on society of this research? How will it influence public attitudes? How will it influence (corporate) social responsibility or environmental issues? How could it inform public or industry policy? How might it affect quality of life? Not all papers will have social implications. • Originality/valueWhat is new in the paper? State the value of the paper and to whom.

35. KEYWORDS KEYWORDS:Include at least 5 words and a maximum of 8 words. They should not repeat the title of the manuscript.

36. Introduction • Research background • The research objective • Research problem • Research importance • Research motivations • Research contributions “Contribution: What does your study add to our understanding of …….?a. Establish how your study is new and interesting relative to the prior literaturei. The topic itself is interesting and importantii. The study is differentiated from and extends prior literatureb. Identify important implications in terms of actions or beliefs that will change” (Evans III, et al 2015).

37. Critical literature review • Critical literature review is NOT to provide a summary of everything written on a research topic. • Good critical literature reviews tell a story and help to advance our understanding of what is already know (JESSON and LACEY, 2006). • A critical review of a journal article evaluates the strengths and weaknesses of an article's ideas and content. • It provides description, analysis and interpretation that allow readers to assess the article's value.

38. Saunders et al. (2012)

39. Saunders et al. (2012)

40. Theory (Evans III, 2015) • Is your study’s conceptual framework logically consistent and credible? • a. Develop your conceptual framework by applying theoretical arguments and/or previous empirical findings to a specific setting • b. Explain how your study distinguishes among alternative explanations for your predictions, or discuss why it is not important to do so in your setting

41. QUALITATIVE RESEARCH QUESTIONS • In a qualitative study, inquirers state research questions, not hypotheses (i.e., predictions that involve variables and statistical tests). • Researchers might ask one or two central questions followed by some subquestions. • Several subquestions follow each general central question; the subquestions narrow the focus of the study.

42. Research Questions (Evans III et al, 2015) • What is your precise research question? • Be clear in your mind and in your manuscript concerning: • a. The meaning of key terms in the research question • b. The scope of the research question • c. Whether the research question involves a causal relation or an association

43. Research Hypotheses • The hypotheses should base on relevant theories (sometimes base on relevant empirical results of previous studies or rather reliable arguments).

44. Research methodology • The methods section is the most important part of a research paper because it provides the essential information that allows the reader to judge the validity of the results and conclusions of the study reported (Richard H Kallet). • Structure and content of the methods section • Data Issue (sample selection; sample period; context) • Variables definitions and measurements • Method used (qualitative versus quantitative) • Descriptive analysis

45. Methodology section • Quantitative: • Discuss your data: sample selection; variables; source of data • Discuss your measures: • how developed (existing or new instruments) • pilot study • validity & reliability tests • Report and discuss modeling techniques used and assumptions (OLS, FE, RM). • Discuss the expected association between the dependent and independent variables. • Descriptive analysis for the sample • Correlation, VIF…check for multicolliearity

46. Method • Qualitative • Single or multiple (why the case is relevant to the study) • How long have you been researching in the case organization • How many people contacted, how long, and who are they (their characteristics) • Response rate • Validity and reliability tests

47. Findings and discussion • Method: your tests of theory • Quantitative • Describe the statistical significance, and the economic magnitude or effect size of the results, if applicable • Relate your findings to hypotheses or research questions • Explain the degree to which your findings are consistent/inconsistent with relevant theories and prior research • If data support only part of the predicted pattern, or if different analyses lead to different statistical inferences, consider possible reasons for this to evaluate the reliability of your findings • Provide the evidence from Tables

48. Method: your tests of theory • Qualitative • Do not just tell a descriptive story • Structure paper around key themes • Provide the evidence : quotes from interviews • Link findings with respondent’s own demographic characteristics, so that any emergent patterns might be further explored.

49. Discussion • Briefly summarize your main findings • Interpret findings in light of theories/literature • Confirm the positive findings • Suggest alternatives if findings not support expectations • Implications of your results for policy-makers, stock markets and other researchers

50. Conclusions • “Key findings - Relate your conclusions back to your motivation and research question • ii. Avoid over-generalizing or over-concluding • iii. Discuss the contribution and implications of your finding” (Evans III et al, 2015). • Be honest about the limitations of the study, without invalidating your approach • Provide suggestions for future research