Kimberly Kracman

Postdoctoral Research Associate
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I use historical sociology and economic history to study the origins, mechanisms, and justification of wealth distribution in the United States in the context of global systems of capital accumulation.  

Currently I am working on three projects: one on the concept of protection rent as a means of understanding the stratification of wealth, another on the role of accounting in determining and justifying the distribution of claims on corporate assets and profits, and a third, book-length treatment of the negotiation of an accounting code for the railway industry in the U.S. in the late nineteenth and early twentieth centuries. In this latter project I use archival research to show how railroad corporation accountants, regulators, and economists created a language and practice of corporate finance that fundamentally shaped the distribution of property in the United States.