Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research

Abstract

This paper examines authorship distribution in a premiere Canadian-based research journal, Contemporary Accounting Research (CAR). It provides empirical evidence of a strong US elite dominance in the research agenda of a non-US research community. This is illustrated through a consistently higher proportion of authorship representation and participation of US elites (measured by doctoral origins) in CAR and its associated Conference. We also found that a small group of Canadian schools (measured by academic affiliations) contributes the most publications to CAR but their representation on CAR editorial board and participation at the PhD Consortium was limited.

We express our concern as to the constructive role of CAR as a top-tier journal in the dissemination of accounting research. We draw upon discussion on a European research tradition (represented by AOS and EAR), and its general approach to accounting research, which is perceived as distinct from the US elite approach (Lukka and Kasanen, 1996). Insights gained help widen the acceptable research in top tier journals such as CAR for further its aim to enhance geographical and intellectual diversity.

Keywords: research elite, Contemporary Accounting Research, Contemporary Accounting Research Conference, journal publication, dominance, US elite schools, paradigm diversity