مجلة الاطروحة العلمية المحكمة الاطروحه للنشر العلمي
إيتيولوجية تأخر اختيار موضوع الدكتوراة في المحاسبة والمراجعة في ضوء الأبعاد الأنطولوجية، والإبستيمولوجية، والاكسيولوجية، والبراكسيولوجية، والسوسيولوجية، والسيكولوجية
ا. د. نصر صالح محمد
استاذ المحاسبة والمراجعة (جامعة ليبيا المفتوحة)
Abstract:
Objective: Within a philosophical analysis of the phenomenon of delay in selecting a PhD topic in accounting and auditing, this research transcends mere phenomenological description. Instead, it adopts an etiological approach to unveil the deep causal structures and mechanisms of reproduction of this phenomenon. By moving beyond the traditional dichotomy between the subjective and the epistemic, the study advances toward an integrative vision that gives rise to a central question: How is topic selection constituted within the complex interaction of philosophical dimensions?
Paradigm and Methodology: This research adopts the interpretive paradigm as its fundamental philosophical framework, enabling an understanding of the phenomenon within its holistic context—where the subject intertwines with the object, and knowledge with being. This integration across levels was achieved through a multi-instrument qualitative methodology. This included self-reflection as an ontological entry point, comparative philosophical analysis of various philosophical schools as an epistemological tool, and contextual analysis as a means to embody the value and practical dimensions (the axiological dimension). Consequently, the methodology transcends being a mere set of procedural tools to become a practical embodiment of the research’s integrative philosophical vision, ensuring the efficient and effective realisation of its objectives.
Results: The research concludes that selecting a PhD thesis topic represents a complex dialectical structure that cannot be reduced to a single dimension. Rather, it is a function of an integrative interaction among six intertwined circles: the ontological circle (the nature of the topic); the epistemological circle (the researcher’s relationship with knowledge); the axiological circle (value choices); the praxiological circle (potential for application and practice); the sociological circle (social factors and institutional structure); and the psychological circle (psychological factors). It emphasizes that these circles are not isolated in reality; rather, they form a complex fabric of mutually reinforcing causes.
Limitations: These factors were not established as empirical measurement tools, but rather as an “interpretive horizon”, that interrogates the phenomenon through the researcher’s blend of cumulative experience and the activation of philosophical references. Consequently, the research does not posit a positivist/certain claim or one that is generalisable, but rather an “open cognitive construction”. This openness renders the proposed theoretical system a deferred project, awaiting subsequent field studies that delve into the essence of PhD researchers to transform this conceptualization into a “praxis” subject to accountability, testing, and enrichment.
Contribution: This research marks an epistemological break from previous studies. It does not merely observe the phenomenon within its administrative, institutional, or personal confines; rather, it philosophically reproduces it as a complex phenomenon in which six existential, epistemic, value-based, practical, social, and psychological dimensions intertwine within the specific Libyan context. It thereby reveals that the delay in choosing a PhD topic is not a transient procedural symptom, but an expression of a profound structure of philosophical interactions that have yet to be explored.
Keywords: Etiology; PhD Topic Selection; Ontology; Epistemology; Axiology; Praxiology; Sociology; Psychology; Libyan Environment; Accounting and Auditing.
JEL Classification: M41; B41; A23, Z13