The social mortality gradient and social mobility: new insights from early Scottish chartered accountants

Yulia Merkoulova, Catriona Paisey

Research output: Contribution to journalArticleResearchpeer-review

Abstract

This paper examines the prevalence and benefits of upward social mobility in the early accountancy profession by analyzing the lifespan of chartered accountants admitted to membership in Scotland between 1853 and 1940. We find that 76 percent of the chartered accountants in our sample experienced upward social mobility, a greater percentage than found in previous studies. The chartered accountants in our sample experienced an average life expectancy premium of approximately three years over the general population, irrespective of social origins, and were less likely to die from most preventable causes than the general population. Upwardly mobile chartered accountants achieved lifespans consistent with their achieved professional status rather than their previous social class. While the findings confirm the existence of a social mortality gradient, the increase in longevity is likely attributable to the superior resources of higher social class and other factors affecting self-selection into the accountancy profession.

Original languageEnglish
Pages (from-to)367-392
Number of pages26
JournalThe Accounting Review
Volume99
Issue number1
DOIs
Publication statusPublished - Jan 2024

Keywords

  • accountancy profession
  • selection effects
  • social class
  • social mobility
  • social mortality gradient
  • socioeconomic status

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