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The Determinants of Accounting Professors' Publishing Productivity—The Early Career

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  • CHERYL L. MARANTO
  • CAROLYN A. STREULY

Abstract

. This study tests the ability of the accumulative advantage and human capital models to explain the vast differences among accounting faculty in publishing productivity and impact (citations) during their early careers. Using data from a survey of accounting faculty in U.S. universities and a variety of secondary sources, we estimate a measurement model for two theoretical constructs and a system of structural equations for each theoretical model using LISREL. Both theoretical models fit the data well. None of the hypotheses that are unique to human capital theory, but a majority of the unique accumulative advantage hypotheses are supported by the empirical results. The results suggest the following: (1) graduate program quality influences productivity indirectly and is positively associated with access to appointments in top academic departments, (2) the quality of the first faculty appointment is positively related to the number of publications in both academic and practitioner journals, and citations by others, (3) ability is positively related to access to top doctoral programs but is not directly related to the number of academic or practitioner journal publications, or their impact, (4) the receipt of external research funding in graduate school is positively related to the number of subsequent publications in academic journals, and (5) the receipt of a faculty research fellowship or grant is positively related to the number of publications in practitioner journals. Résumé. Les auteurs évaluent dans quelle mesure les modèles de l'avantage cumulatif et du capital humain parviennent à expliquer, tant en matière de publications que d'influence de ces publications (c'est†à †dire la mesure dans laquelle elles sont citées), les très grands écarts qui caractérisent la productivité des professeurs de comptabilité qui commencent leur carrière. À l'aide des données provenant d'un sondage mené auprès de professeurs de comptabilité d'universités des États†Unis, et d'information tirée de diverses sources secondaires, les auteurs élaborent un modèle de mesure pour deux appareils conceptuels théoriques et un système d'équations structurelles pour chaque modèle théorique faisant appel au LISREL. Les deux modèles théoriques s'ajustent bien aux données. Les résultats empiriques ne confirment aucune des hypothèses propres à la théorie du capital humain, mais attestent la majorité des hypothèses propres à celle de l'avantage cumulatif. Ils semblent indiquer ce qui suit: (1) la qualité des programmes d'études supérieures influe indirectement sur la productivité en matière de publications et est en relation positive avec l'accès à des postes dans des départements universitaires de niveau supérieur; (2) la qualité du premier poste de professeur est en relation positive avec le nombre des publications dans les revues tant universitaires que professionnelles et avec l'influence de ces publications; (3) la capacité est en relation positive avec l'accès aux programmes de doctorat de haut niveau, mais elle ne l'est pas avec le nombre de publications dans des revues universitaires ou professionnelles ou avec leur influence; (4) l'obtention de financement auprès de sources externes pour la recherche dans les écoles supérieures est en relation positive avec le nombre de publications subséquentes dans des revues universitaires; et (5) l'obtention d'une subvention ou d'une bourse de recherche par les professeurs est en relation positive avec le nombre de leurs publications dans des revues professionnelles.

Suggested Citation

  • Cheryl L. Maranto & Carolyn A. Streuly, 1994. "The Determinants of Accounting Professors' Publishing Productivity—The Early Career," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 387-407, March.
  • Handle: RePEc:wly:coacre:v:10:y:1994:i:2:p:387-407
    DOI: 10.1111/j.1911-3846.1994.tb00399.x
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    References listed on IDEAS

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    1. Timothy D. Hoga, 1981. "Faculty Research Activity and the Quality of Graduate Training," Journal of Human Resources, University of Wisconsin Press, vol. 16(3), pages 400-415.
    2. Alan J. Richardson & John J. Williams, 1990. "Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976–1989," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 278-294, September.
    3. Arthur Goldberger, 1971. "Econometrics and psychometrics: A survey of communalities," Psychometrika, Springer;The Psychometric Society, vol. 36(2), pages 83-107, June.
    4. Hughes, Marie Adele & Kwon, Soon-Yong, 1990. "An integrative framework for theory construction and testing," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 179-191.
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    Cited by:

    1. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    2. M. R. Mathews, 2007. "Publish or Perish: Is this Really a Viable Set of Options?," Accounting Education, Taylor & Francis Journals, vol. 16(3), pages 225-240.
    3. T. J. Fogarty & Susan Ravenscroft, 1999. "The importance of being 'wordy': willingness to write and publication productivity among accounting academics," Accounting Education, Taylor & Francis Journals, vol. 8(3), pages 187-202.

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