Exploring the Role of Symbolic Legitimation in Voluntary Journal List Adoption

Abstract

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