Examining the interface factors affecting research output of accounting academics in African universities of technology

Abstract

The inadequacy of research engagement among accounting academic staff, who predominantly hold affiliations with professional bodies and exhibit limited interest in research pursuits, has been identified as a significant contributor to suboptimal quality and diminished research productivity within the field. This study aims to investigate the intricate relationships among research attributes, research motivation, research enablers, and the perception of research output among accounting academics in African universities of technology. Drawing on a sample of 92 academics from accounting departments in the top 13 universities of technology in Africa, Partial Least Squares-Structural Equation Modelling is employed to empirically test the formulated hypotheses. Four distinct constructs are derived from the selected items through Exploratory Factor Analysis. The findings reveal that individual researcher attributes and research enablers exert a substantial influence on the perception of research outputs. In contrast, research motivation exerts a significant impact only when fully mediated by research enablers. Consequently, the study recommends the establishment of collaborative initiatives between accounting research, accounting scholarship, and accounting practices. Additionally, policies governing research operations in Universities of Technology should be designed to empower and facilitate researchers in realizing tangible returns from their research findings.

Keywords

• accounting
• mediation model
• panel least square
• professional bodies
• research outputs
• SmartPLS