Research output of management accounting academics at Universities of Applied Sciences in Germany and Universities of Technology in South Africa : a comparative study of input determinants

Abstract

German Universities of Applied Sciences and South African Universities of Technology are vocation-oriented higher education institutions with a particular focus on applied research. Due to comparable educational tasks and research focus of the institutions in both countries, this paper presents findings of a study that investigated factors influencing research output of management accounting academics in Germany and South Africa. Academics in both countries showed a positive attitude towards research and obtaining postgraduate qualifications. Findings revealed that time available for research, and institutional support systems, influenced academics in both countries. Although there was only a difference of half a unit in the overall average of published articles between the two countries, there were big differences in the publication of articles in accredited and non-accredited journals.