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

Hugo Arles Macías Cardona

doi:10.17533/udea.rc.23164

Autores

Hugo Arles Macías Cardona Universidade de Medellin

DOI:

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

Palavras-chave:

pesquisa em contabilidade, crítica interpretativa,, evisão sistemática, Bourdieu

Resumo

O objetivo deste artigo é apresentar o processo de introdução do trabalho do sociólogo

francês Pierre Bourdieu na academia da contabilidade, para entender os progressos ocorridos

nos últimos 30 anos e o potencial como uma base teórica e metodológica para pesquisas futuras

inscritas nas correntes crítica e interpretativa. Para cumprir este objetivo foi realizada uma revisão

bibliográfica sistemática, o que permitiu que se identificassem os artigos publicados nos espaços

em que foi realizado este tipo de pesquisa. Entre os resultados apresenta-se uma identificação clara

das revistas em que é discutida a pesquisa em contabilidade com base em Pierre Bourdieu, narra-se

como a obra de Bourdieu chegou à pesquisa em contabilidade, o modo como se tem aplicado seu

sistema conceitual campo-capital-habitus, o uso que se tem dado ao seu conceito de dominação e,

finalmente, discutem-se as “teorias” de Bourdieu

|Resumo

= 806 veces | PDF (ESPAÑOL (ESPAÑA))

= 446 veces|

Downloads

Não há dados estatísticos.

Referências

Bourdieu, P. (1975). La spécificité du champ scientifique et les conditions sociales du progrès de la raison. Sociologie et sociétés, 7(1), 91-118.

Bourdieu, P. (1980). The logic of practice. Stanford: Stanford University Press.

Bourdieu, P. (1984). Distinction: a social critique of the judgement of taste. London: Routledge.

Bourdieu, P. (1989). The corporatism of the universal: the role of intellectuals in the modern world. Telos, 81, 99-110.

Bourdieu, P. (1990). Homo Academicus. Oxford: Pility Press.

Bourdieu, P. (1998). Acts of resistance: Against the tyranny of the market. New York: New Press.

Bourdieu, P., & Wacquant, L. (1992). An invitation to reflexive sociology. Cambridge: Polity Press.

Bourdieu, P., & Wacquant, L. (1999). On the cunning of imperialist reason. Theory, Culture & Society, 16(1), 41-58.

Burrell, G., & Morgan, G. (1979). Sociological paradigm and organisational analysis. Elements of the sociology of corporate life. London: Heinemann Educational Books.

Calvo-Villada, A. P. (2007). Sociología de la profesión contable en Colombia. Contaduria Universidad de Antioquia(50), 77-92.

Cardona-Hernández, J. D. (2013). Consideraciones de la contabilidad desde la teoría social de Pierre Bourdieu. Trazos para repensar la heterodoxia. En-Contexto, 1(1), 193-213.

Chiapello, E., & Baker, R. (2011). The introduction of French theory into English language accounting research. Accounting, Auditing & Accountability Journal, 24(2), 140-160.

Clegg, S. (2006). The bounds of rationality: power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863.

Cooper, C. (2002). Critical accounting in Scotland. Critical Perspectives on Accounting, 13(4), 451-462.

Cooper, C., & Coulson, A. B. (2013). Accounting activism and Bourdieu’s ‘collective intellectual’ - Reflections on the ICL Case. Critical Perspectives on Accounting, In press.

Cooper, C., Coulson, A., & Taylor, P. (2011). Accounting for human rights: Doxic health and safety practices - The accounting lesson from ICL. Critical Perspectives on Accounting, 22(8), 738-758.

Creswell, J. W. (2009). Research desing: Qualitative, quantitative, and mixed methods approaches.Thousand Oaks, CA: Sage.Denyer, D., & Neely, A. (2004). Introduction to special issue: innovation and productivity performance in the UK. International Journal of Management Reviews, 5-6(3-4), 131-135.

Emirbayer, M., & Johnson, V. (2008). Bourdieu and organizational analysis. Theory and Society, 37(1), 1-44.

Farjaudon, A. L., & Morales, J. (2013). In search of consensus: The role of accounting in the definition and reproduction of dominant interests. Critical Perspectives on Accounting, 24(2), 154-171.

Feyerabend, P. K. (1993). Against method: Outline of an anarchist theory of knowledge. London: Verso.

Golsorkhi, D., Leca, B., Lounsbury, M., & Ramirez, C. (2009). Analysing, accounting for and unmasking domination: On our role as scholars of practice, practitioners of social science and public intellectuals. Organization, 16(6), 779-797.

Hamilton, G., & Ó hÓgartaigh, C. (2009). The Third Policeman: ‘The true and fair view’, language and the habitus of accounting. Critical Perspectives on Accounting, 20(8), 910-920.

Hutaibat, K., von Alberti-Alhtaybat, L., & Al-Htaybat, K. (2011). Strategic management accounting and the strategising mindset in an English higher education institutional context. Journal of Accounting & Organizational Change, 7(4), 358-390.

Ikin, C., Johns, L., & Hayes, C. (2012). Field, capital and habitus: An oral history of women in accounting in Australia during World War II. Accounting History, 17(2), 75-192.

Jacobs, K. (2011). Enlightenment and emancipation: Reflections for critical accounting research. Critical Perspectives on Accounting, 22(5), 510-515.

Jacobs, K., & Evans, S. (2012). Constructing accounting in the mirror of popular music. Accounting, Auditing & Accountability Journal, 25(4), 673-702.

Jayasinghe, K., & Wickramasinghe, D. (2011). Power over empowerment: Encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting, 22(4), 396-414.

Kurunmäki, L. (1999). Professional vs financial capital in the field of health care -struggles for the redistribution of power and control. Accounting, Organizations and Society, 24(2), 95-124.

Lee, T. (1995). Shaping the US academic accounting research profession: The American Accounting Association and the social construction of a professional elite. Critical Perspectives on Accounting, 6(3), 241-261.

Lee, T. A. (1999). Anatomy of a professional élite: The executive committee of the American Accounting Association 1916-1996. Critical Perspectives on Accounting, 10(2), 247-264.

Lukka, K., & Granlund, M. (2002). The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society, 27(1-2), 165-190.

Macías, H. A., & Cortés, J. R. (2009). El campo de la investigación contable: oportunidades para los investigadores colombianos. Cuadernos de Contabilidad, 10(26), 21-50

.Macintosh, N. B. (2009). Accounting and the truth of earnings reports: philosophical considerations. European Accounting Review, 18(1), 141-175.

Malsch, B., Gendron, Y., & Grazzini, F. (2011). Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature. Accounting, Auditing & Accountability Journal, 24(2), 194-228.

Martínez-Pino, G. L. (2007). La educación contable en el nuevo contexto de significación. Contaduría Universidad de Antioquia(50), 43-76.

McPhail, K., Paisey, C., & Paisey, N. J. (2010). Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice. Critical Perspectives on Accounting, 21(1), 31-50.

Neu, D. (2006). Accounting for public space. Accounting, Organizations and Society, 31(4-5), 391-414.

Neu, D. (10 de 6 de 2007). University of Calgary, Latin American Research Centre.Recuperado el 10 de 3 de 2014, de 2006-2007 Resident fellowship, final report: http://larc.ucalgary.ca/sites/larc.ucalgary.ca/files/final_report_neu_for_website.pdf

Neu, D., & Ocampo, E. (2007). Doing missionary work: The World Bank and the diffusion of financial practices. Critical Perspectives on Accounting, 18(3), 363-389.

Neu, D., Cooper, D. J., & Everett, J. (2001). Critical accounting interventions. Critical Perspectives on Accounting, 12(6), 735-762.

Neu, D., Everett, J., Rahaman, A. S., & Martinez, D. (2013). Accounting and networks of corruption. Accounting, Organizations and Society, 38(6-7), 505-524.

Neu, D., Friesen, C., & Everett, J. (2003). The changing internal market for ethical discourses in the Canadian CA profession. Accounting, Auditing & Accountability Journal, 16(1), 70-103.

Neu, D., Ocampo, E., Graham, C., & Heincke, M. (2006). ‘‘Informing’’ technologies and the World Bank. Accounting, Organizations and Society, 31(7), 635-662.

Neu, D., Silva, L., & Ocampo, E. (2008). Diffusing financial practices in Latin American higher education Understanding the intersection between global influence and the local context. Accounting, Auditing & Accountability Journal, 21(1), 49-77.

Ocampo, E., & Ortega, J. C. (2013). Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: the case of Mexico. Critical Perspectives on Accounting, 24(2), 145-153.

Rahaman, A. S., Everett, J., & Neu, D. (2007). Accounting and the move to privatize water services in Africa. Accounting, Auditing & Accountability Journal, 20(5), 637-670.

Ramirez, C. (2001). Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society, 26(4-5), 391-418.

Spence, C., & Brivot, M. (2011). No French, no more: Language-based exclusion in North America’s first professional accounting association, 1879-1927. Accounting History Review, 21(2), 163-184.

Suárez-Pineda, J. A. (2009). Lineamientos para la construcción del campo contable: un enfoque social-histórico. Revista Lúmina(10), 8-32.

Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222.

Xu, Y., & Xu, X. (2008). Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society, 33(1), 73-102.