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

Hugo Arles Macías Cardona

doi:10.17533/udea.rc.23164

Auteurs-es

Hugo Arles Macías Cardona Université de Medellín

DOI :

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

Mots-clés :

recherche comptable, critique interprétative, révision systématique, Bourdieu

Résumé

Le but de cet article est de présenter le processus d’introduction des travaux du sociologue

français Pierre Bourdieu dans l’académie comptable. Tout cela, afin de comprendre le progrès qui

a été fait à ce sujet au cours des 30 dernières années, mais également de comprendre le potentiel

comme base théorique et méthodologique pour la recherche future inscrite dans les courants

critiques et interprétatifs. Pour atteindre cet objectif, on a effectué une révision bibliographique

systématique qui a permis l’identification des articles publiés dans les espaces naturelles où ce type

de recherche est réalisé. Parmi les résultats, on présente une identification claire des revues où la

recherche comptable fondée sur Pierre Bourdieu est discutée. L’article raconte comment le travail

de Bourdieu a atteint la recherche comptable, la façon d’appliquer son système conceptuel champ-

capital-habitus et quel est l’usage donné à son concept de domination. Finalement, les théories de

Bourdieu sont discutées

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