Knowing one’s place: The distribution of new accounting academics into a segmented labor market

Abstract

Abstract New academic accountants tend to believe that there is a singular academic labor market that will receive them as they approach the completion of their doctoral programs. In such a world, the caliber of their ideas would be judged according to their ability to make a contribution to the knowledge of discipline. However, past research suggests that a prestige structure exists for doctoral programs such that a candidate’s ability to be placed at a school is a function of his/her doctoral programs position in that hierarchy. In this world, limits exist upon possible placement for most candidates such that the caliber of their work will not be a determinative factor in their placement. Various divisions of the doctoral schools in accounting show that movement to higher groups is difficult for all groups. The higher-tier schools are more able to place their graduates in the same tier. Falls to lower tiers are especially likely for the graduates of the lower prestige groups of doctoral schools. This paper seeks to help participants in the labor market, doctoral candidates and those that hire them, obtain a more informed appreciation for their realistic prospects. In this way, an achievable expectation should lead to more efficient placement behavior.