El sexenio de investigación en Contabilidad

The initial objective attributed to the research assessment granting of university teaching staff (the so-called sexenio) was to recognize research effort of the university professors. However, this assessment has been linked to numerous aspects university life: determines the remuneration, teaching load, the possibility of promotion, the participation as teacher in masters and doctoral courses, the possibility of being examiner or even supervisor of doctoral dissertations, participation in the Advisory Committees of the National Commission for Evaluating the Research Activity (CNEAI), as well as being a part of the accreditation commissions and a long etcetera. Given the importance that this evaluation has gained and will acquire in a future, in the present work we will study the differences in the percentage of teachers with sexenio . Not only between scientific fields, but also between areas belonging to the same field, showing an interesting result in the differences by areas. Our condition of university accounting teachers, makes us to focus in the field 8, where the knowledge area of "Accounting and finance" is located. The debate that arises from the results of this work is: Why Accounting and Finance has Sciences has so few representatives within the advisory committees in comparison with the importance in terms of teaching staff, students, etc.? Moreover , to what extent this minimal representation implies worse results in the evaluation of teachers of the area? This situation conforms a vicious circle: if there are no accounting teachers awarded with sexenio , they would not be able to be part of the Expert Commissions that grant those assessments. El objetivo inicial atribuido a la concesión de los tramos de investigación, los denominados sexenios, era reconocer la excelencia investigadora de los profesores universitarios. Sin embargo, la normativa ha ido vinculando su posesión a una serie de facetas universitarias que limitan diferentes áreas de la actividad del profesorado universitario. El sexenio condiciona la retribución, los créditos docent es a impartir, la promoción, los estudios de doctorado, la participación en los comités asesores de la Comisión Nacional Evaluadora de la Actividad Investigadora (CNEAI), así como formar parte de las comisiones de acreditación y acceso a los cuerpos docentes universitarios. Dada la importancia que ha adquirido y adquirirá en un futuro poseer un tramo de investigación, en el presente trabajo se estudiará