Academic Elite in Accounting: Linkages among Top-Ranked Graduate Programs

Abstract

The 10 top-ranked graduate programs in accounting, based on a national survey of deans and top administrators, were linked to one another by hiring in the programs one another's graduates. Almost one-half (45.9%) of the faculty members in these 10 programs ( N = 172) had graduated from one of these 10 programs. It is suggested that this linkage helps these programs to maintain and enhance their prestige.