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The stratification of academic accounting in the USA: a theoretical and empirical evaluation of institutional reproduction

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  • Timothy Fogarty

Abstract

Academic accounting units at universities possess varying degrees of social esteem. The maintenance of relative position requires continuous efforts of reproduction. Using Bourdieu's theoretical analysis, this paper hypothesizes institutional positioning as a function of cultural, economic and symbolic capital possessed by these institutions of higher education. Operationalizing the hierarchy of universities in the USA according to their results in the academic labour market, the results suggest that reproduction occurs directly based on cultural capital (research productivity) and indirectly based on economic capital (unit size) and symbolic capital (university reputation).

Suggested Citation

  • Timothy Fogarty, 1998. "The stratification of academic accounting in the USA: a theoretical and empirical evaluation of institutional reproduction," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 3-20.
    • Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:3-20
    DOI: 10.1080/096392898331270
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    Cited by:

    1. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
    2. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
    3. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.

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