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Thinking like the state: Doxa and symbolic power in the accounting field in China

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  • Zhu, Jingqi
  • Spence, Crawford
  • Ezzamel, Mahmoud

Abstract

Literature examining dynamics between the state and self-styled professional fields is well established and points towards the crucial interrelations between the two. However, this literature evinces an occidental orientation, largely privileging the notion of a state characterised by self-limiting, liberal ideology and that is captured by dominant interests. More recent work on Asia describes a different context within which to understand how the state influences both the structure of accounting fields and the behaviour of actors therein. We build upon this literature here by reporting the results of a detailed empirical study on the dynamics of the accounting field in China. Drawing on archival analysis and interviews with 63 regulators, state actors and accounting practitioners, we show that the state successfully exercises symbolic power in the implementation of state strategies. Conceptually, we argue that the state is a deep-rooted cultural phenomenon existing in the cognitive structures of key actors in the accounting field in China, thereby drawing attention to further reaching forms of state influence than have hitherto been recognised in extant literature on accounting fields. Specifically, we point towards the importance of doxa (Bourdieu, 1977, 1992, 2014), exemplified by the taken-for-granted principles of classification and ranking produced by the state, in the form of firms and individuals ‘thinking like the state’ as the basis of symbolic power in the accounting field in China. We also reflect on the limits of such power.

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  • Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    • Handle: RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000118
    DOI: 10.1016/j.aos.2021.101235
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    4. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
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