ACCOUNTING FROM THE INSIDE: LEGITIMIZING THE ACCOUNTING ACADEMIC ELITE

Abstract Two recent studies by Brown (1996) and Lukka and Kasanen (1996) raise the issue of the existence of a controlling elite within the U.S. accounting research community. This paper investigates the issue by linking the results of recent studies of the organization of accounting knowledge production with those of Brown, and Lukka and Kasanen to demonstrate the existence of such a controlling elite. We also provide a reanalysis of Brown's data to demonstrate how his study represents a stratagem, abetted by @9pAccounting, Organizations and Society@2p (AOS), in the legitimization of accounting knowledge by the U.S. academic accounting elite

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