Introducción a la investigación contable basada en la obra de Pierre Bourdieu

Hugo Arles Macías Cardona

doi:10.17533/udea.rc.23164

Autores/as

Hugo Arles Macías Cardona Universidad de Medellín

DOI:

https://doi.org/10.17533/udea.rc.23164

Palabras clave:

investigación contable, crítica interpretativa, revisión sistemática, Bourdieu

Resumen

El objetivo de este artículo es presentar el proceso de introducción de la obra del sociólogo francés Pierre Bourdieu en la academia contable, para comprender los avances que se han dado al respecto en los últimos 30 años y el potencial como base teórica y metodológica para la investigación futura inscrita en las corrientes crítica e interpretativa. Para cumplir ese objetivo se llevó a cabo una revisión sistemática de literatura, lo cual permitió identificar los artículos publicados en los espacios naturales donde se han llevado a cabo este tipo de investigación. Entre los resultados se presenta una identificación clara de las revistas donde se discute la investigación contable basada en Pierre Bourdieu, se relata cómo llegó la obra de Bourdieu a la investigación contable, cómo se ha aplicado su sistema conceptual campo-capital-habitus, qué uso se ha dado a su concepto de dominación y, por último, se discuten las “teorías” de Bourdieu.

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