Exploring the Role of Symbolic Legitimation in Voluntary Journal List Adoption

摘要: AbstractJournal lists are common in the global accounting academy, yet underlying ‘research quality’ construct is ill defined and specific processes used voluntary list adoptions have not been systematically tied to theory. This paper raises questions: (1) What driving journal adoptions? (2) Are projects more closely aligned with addressing well-specified public problems or effecting symbolic legitimation? A set of theory-based questions help structure an assessment process by two American accounting/business programs traditional teaching missions as they work toward developing institution-specific list. Subject usual cautions about generalizability a case study described active player, narrative suggests that legitimation issues may play key role listing ranking processes.