The impact of the decline in digital libraries on quality of accounting research Evidence from faculty members at universities and higher institutes

Abstract

This study aims to examine the impact of the limited availability of digital libraries and the difficulty of accessing them on the quality of accounting scientific research. The study is based on a survey conducted among faculty members at universities, colleges, and higher institutes. A descriptive-analytical approach was adopted, utilizing a structured questionnaire to collect primary data, in addition to relevant secondary sources.

The research problem lies in the restricted access to digital databases and the high cost of subscriptions, which negatively affects the quality of research outputs. The findings indicate a statistically significant relationship between the availability of digital libraries and the quality of accounting research. The study recommends that educational institutions should enhance access to digital libraries and provide subscriptions to scientific databases to improve research quality and reliability