2026-06-21T20:54:31Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/92262024-06-07T00:05:21Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212
Repositorio Institucional de la Universidad de Burgos
author
Casanueva, Cristóbal
author
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.
eng
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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
The (uncertain) invisible college of Spanish accounting scholars
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/9226/1/Casanueva-cpa_2013.pdf
File
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ffb6738675676a060193cd2209e8ab46
1072406
application/pdf
Casanueva-cpa_2013.pdf