TY - JOUR
T1 - The social mortality gradient and social mobility
T2 - new insights from early Scottish chartered accountants
AU - Merkoulova, Yulia
AU - Paisey, Catriona
N1 - Publisher Copyright:
© 2024 American Accounting Association. All rights reserved.
PY - 2024/1
Y1 - 2024/1
N2 - 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.
AB - 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.
KW - accountancy profession
KW - selection effects
KW - social class
KW - social mobility
KW - social mortality gradient
KW - socioeconomic status
UR - http://www.scopus.com/inward/record.url?scp=85182919123&partnerID=8YFLogxK
U2 - 10.2308/TAR-2018-0415
DO - 10.2308/TAR-2018-0415
M3 - Article
AN - SCOPUS:85182919123
SN - 0001-4826
VL - 99
SP - 367
EP - 392
JO - The Accounting Review
JF - The Accounting Review
IS - 1
ER -