The Accounting Historians Journal
Vol. 13, No. 1
Mark E. Haskins THE UNIVERSITY OF VIRGINIA arid
David D. Williams THE OHIO STATE UNIVERSITY
A GENEALOGY OF TODAY'S CONTRIBUTORS TO ACCOUNTING RESEARCH
Abstract: This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contrib-utors were identified through their publication records and editorial service. For each of these contributors, the dissertation chairman was identified and assumed to be the primary mentor; in turn, dissertation chairmen for these individuals were also identified. Several iterations of this process produced four generations of accounting genealogy. The intellectual roots depicted in this paper highlight note-worthy linkages with members of the Accounting Hall of Fame, recipients of the Outstanding Educators Award, and with education in the discipline of economics.
Published research in accounting represents a significant con-tribution to the profession. An equally significant contribution is the mentoring of each generation of accounting researchers. This paper explores the intellectual roots of several of today's leading con-tributors to accounting research. In establishing this lineage, the focus is on the mentor/protegé relationship between a doctoral candidate and his dissertation chairman.
DOCTORAL CANDIDATES AND DISSERTATION CHAIRMEN
A doctoral program represents the earliest and perhaps the most formative years in the career of an academic accounting researcher. During a doctoral program, candidates are exploring ideas and developing research skills. Generally, in the candidate/chairman relationship, research-oriented doctoral candidates align them-selves with research-oriented faculty members. Doctoral students desiring a productive publication career typically select a disserta-