RT info:eu-repo/semantics/article
T1 The (uncertain) invisible college of Spanish accounting scholars
A1 Casanueva, Cristóbal
A1 Larrinaga González, Carlos
K1 Critical
K1 Public interest
K1 Social
K1 Accounting education
K1 Invisible college
K1 Spain
K1 Critique
K1 Intérêt public
K1 Social
K1 Enseignement de la comptabilité
K1 批判性
K1 公共利益
K1 社会的
K1 会计教育
K1 Crítica
K1 Interés público
K1 Social
K1 Educación contable
K1 Finanzas
K1 Finance
K1 Contabilidad
K1 Accounting
AB 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.
PB Elsevier
SN 1045-2354
YR 2013
FD 2013-02
LK http://hdl.handle.net/10259/9226
UL http://hdl.handle.net/10259/9226
LA eng
NO 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.
DS Repositorio Institucional de la Universidad de Burgos
RD 07-ene-2025