ﺑﺮرﺳﯽ ﻣﯿﺰان آﺷﻨﺎﯾﯽ داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺣﺴﺎﺑﺪاري ﺑﺎ روشﺷﻨﺎﺳﯽ ﺗﺤﻘﯿﻖ در اﯾﺮان

Assessing the Familiarity of Accounting Phd Students with Research Methodology in Iran

ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﻫﻤﯿﺖ اﺷﺮاف ﭘﮋوﻫﺸﮕﺮان ﺑﻪ روشﺷﻨﺎﺳﯽ ﭘﮋوﻫﺶ، ﺟﻬﺖ اﻧﺠﺎم ﭘﮋوﻫﺶﻫﺎي ﺑﺪﯾﻊ و اﺛﺮﮔﺬار، ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﻪ دﻧﺒﺎل ﺑﺮرﺳﯽ ﻣﯿﺰان آﺷﻨﺎﯾﯽ داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺑﺎ روشﺷﻨﺎﺳﯽ ﺗﺤﻘﯿﻖ در ﺣﺴﺎﺑﺪاري اﺳﺖ. اﯾﻦ ﻣﻘﺎﻟﻪ از ﻧﻮع ﺗﻮﺻﯿﻔﯽ ﭘﯿﻤﺎﯾﺸﯽ و از ﺣﯿﺚ ﻫﺪف از ﻧﻮع ﮐﺎرﺑﺮدي اﺳﺖ. در راﺳﺘﺎي اﻧﺠﺎم اﯾﻦ ﭘﮋوﻫﺶ، ﭘﺮﺳﺸﻨﺎﻣﻪاي 60 ﺳﺆاﻟﯽ در ﺳﺎل 1399 در ﺧﺼﻮص ﻣﯿﺰان آﺷﻨﺎﯾﯽ 178 داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺣﺴﺎﺑﺪاري ورودي 1396 داﻧﺸﮕﺎهﻫﺎي دوﻟﺘﯽ، آزاد و ﭘﺮدﯾﺲ ﺑﺎ روشﺷﻨﺎﺳﯽ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. روش ﻧﻤﻮﻧﻪﮔﯿﺮي در ﻣﺮﺣﻠﻪ اول ﺑﻪ ﺻﻮرت ﻧﻤﻮﻧﻪﮔﯿﺮي ﺗﺼﺎدﻓﯽ ﻃﺒﻘﻪاي اﺳﺖ ﮐﻪ ﺗﻌﺪاد ﻧﻤﻮﻧﻪ در ﻫﺮ ﻃﺒﻘﻪ )ﺷﺎﻣﻞ ﺳﻪ ﻃﺒﻘﻪ دوﻟﺘﯽ، آزاد و ﭘﺮدﯾﺲ( را ﻣﺸﺨﺺ ﻣﯽﮐﻨﺪ و در وﻫﻠﻪ دوم ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﺎ اﺳﺘﻔﺎده از ﻧﻤﻮﻧﻪﮔﯿﺮي ﺧﻮﺷﻪاي ﺑﺎ رﻋﺎﯾﺖ ﻧﺴﺒﺖﻫﺎ در داﻧﺸﮕﺎهﻫﺎي اﻧﺘﺨﺎب ﺷﺪه ﺑﯿﻦ داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺗﻮزﯾﻊ ﺷﺪه اﺳﺖ. ﺑﺮاي اﻧﺠﺎم اﯾﻦ ﭘﮋوﻫﺶ از آزﻣﻮن ﻣﯿﺎﻧﮕﯿﻦ ﺗﮏ ﻧﻤﻮﻧﻪاي و آزﻣﻮن ﺗﺤﻠﯿﻞ وارﯾﺎﻧﺲ ﯾﮏﻃﺮﻓﻪ و آزﻣﻮن ﺗﻌﻘﯿﺒﯽ ﺷﻔﻪ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎي اﯾﻦ ﺗﺤﻘﯿﻖ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﻣﯿﺰان ﺷﻨﺎﺧﺖ داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺣﺴﺎﺑﺪاري از روشﺷﻨﺎﺳﯽ ﭘﮋوﻫﺶ در ﺳﻄﺢ ﺿﻌﯿﻒ و ﻏﯿﺮ ﻣﻄﻠﻮﺑﯽ ﻣﯽﺑﺎﺷﺪ و ﻣﯿﺰان آﺷﻨﺎﯾﯽ داﻧﺸﺠﻮﯾﺎن دﮐﺘﺮي ﺣﺴﺎﺑﺪاري داﻧﺸﮕﺎهﻫﺎي دوﻟﺘﯽ ﻧﺴﺒﺖ ﺑﻪ داﻧﺸﮕﺎه آزاد و ﭘﺮدﯾﺲ ﺑﯿﺸﺘﺮ اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎي اﯾﻦ ﭘﮋوﻫﺶ ﻟﺰوم ﺗﻘﻮﯾﺖ ﺑﻨﯿﻪ ﭘﮋوﻫﺸﯽ داﻧﺸﺠﻮﯾﺎن ﺣﺴﺎﺑﺪاري و ﺗﻮﺟﻪ ﻫﺮﭼﻪ ﺑﯿﺸﺘﺮ ﺑﻪ درس روش ﺗﺤﻘﯿﻖ در اﯾﻦ رﺷﺘﻪ را ﻣﺒﯿﻦ ﻣﯽﺳﺎزد

Due to the importance of researchers' aristocracy in research methodology, in order to conduct innovative and effective research, the present study seeks to examine the familiarity of doctoral students with research methodology in accounting. This paper is descriptive-survey and applied in terms of purpose. In order to conduct this research, a 60-item questionnaire was used in year 2020 regarding the level of familiarity of 178 PhD students in entrance year 2017 of public, Azad and Pardis universities with the methodology. The sampling method in the first stage is stratified random sampling that determines the number of samples in each floor (including three public, Azad and pardis floors) and in the second place the questionnaire using cluster sampling with respect to the ratios Distributed among PhD students in selected universities. One-sample mean test, One way analysis of variance test (ANOVA) & Scheffe test were used to conduct this research. Findings of this study show that the level of knowledge of accounting Phd students about research methodology is at a weak and undesirable level & Phd students in accounting at public universities are more familiar with research methodology than students at the Azad universities & Pardis universities. The findings of this study indicate the need to strengthen the research strength of accounting students and pay more attention to the course of research methods and aristocracy to research methodology in this field.