2026-06-17T21:33:10Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/92262024-06-07T00:05:21Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

Casanueva, Cristóbal Larrinaga González, Carlos 2024-06-06T10:17:05Z 2024-06-06T10:17:05Z 2013-02 1045-2354 http://hdl.handle.net/10259/9226 10.1016/j.cpa.2012.05.002 In order to test empirically the invisible college thesis in an accounting academic community and evaluate the internal mechanisms that are embedded in its reproduction, we explore in this paper the social network of Spanish accounting scholars. The social network examined arises from one event that combines formal and informal aspects of interaction between scholars: the selection of members of Ph.D. panels for the period 1994–2003. Results are consistent with the existence of an oligarchic academic community that shows a strong and positive association with measures of local influence, but that is decoupled from measures of scholarly contribution. In this regard it is difficult to sustain that high profile scholars in this community generate a disproportionate volume of new ideas, which is the basic tenet of the invisible college hypothesis. This finding is also indicative of the schizophrenia in which non-tenured Spanish accounting scholars live, between increasing demands of refereed publications by academic institutions and a hierarchical academic community sponsoring very different values. This research has been facilitated by Spanish Government grants (PR2011-0031, ECO2009-09937 and ECO2009-12742). Carlos Larrinaga is also indebted to the Department of Sociology of Northwestern University, where he finalized this project. Finally, we would like to thank the comments provided by anonymous referees and the editor of Critical Perspectives on Accounting. application/pdf eng Elsevier Critical Perspectives on Accounting. 2013, V. 24, n. 1, p. 19-31 https://doi.org/10.1016/j.cpa.2012.05.002 Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Critical Public interest Social Accounting education Invisible college Spain Critique Intérêt public Social Enseignement de la comptabilité 批判性 公共利益 社会的 会计教育 Crítica Interés público Social Educación contable Finanzas Contabilidad Finance Accounting The (uncertain) invisible college of Spanish accounting scholars info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Critical Perspectives on Accounting 24 1 19 31