IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v24y2011i2p194-228.html
   My bibliography  Save this article

Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature

Author

Listed:
  • Bertrand Malsch
  • Yves Gendron
  • Frédérique Grazzini

Abstract

Purpose - Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research. Design/methodology/approach - The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus. Findings - Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically-engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way? Originality/value - The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.

Suggested Citation

  • Bertrand Malsch & Yves Gendron & Frédérique Grazzini, 2011. "Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 194-228, February.
  • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:2:p:194-228
    as

    Download full text from publisher

    File URL: http://www.emeraldinsight.com/10.1108/09513571111100681?utm_campaign=RePEc&WT.mc_id=RePEc
    Download Restriction: Access to full text is restricted to subscribers

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
    2. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    3. Haynes, Kathryn, 2008. "(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 328-348.
    4. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    5. repec:eee:crpeac:v:19:y:2008:i:8:p:1149-1176 is not listed on IDEAS
    6. Damon Golsorkhi & Isabelle Huault, 2006. "Pierre Bourdieu. Critique et réflexivité comme attitude analytique en sciences de gestion," Post-Print halshs-00150711, HAL.
    7. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    8. Abu Shiraz Rahaman & Jeff Everett & Dean Neu, 2007. "Accounting and the move to privatize water services in Africa," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 637-670, September.
    9. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
    10. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    11. Yves Gendron & C. Richard Baker, 2005. "On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 525-569.
    12. Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.
    13. Norman Macintosh, 2009. "Accounting and the Truth of Earnings Reports: Philosophical Considerations," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 141-175.
    14. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    2. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 135-155, April.
    3. repec:dau:papers:123456789/9538 is not listed on IDEAS
    4. repec:eee:crpeac:v:24:y:2013:i:2:p:154-171 is not listed on IDEAS
    5. repec:eee:crpeac:v:50:y:2018:i:c:p:1-12 is not listed on IDEAS
    6. repec:eee:crpeac:v:25:y:2014:i:3:p:237-254 is not listed on IDEAS
    7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    8. Anne-Laure Farjaudon & Jérémy Morales, 2012. "In search of consensus : The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630503, HAL.
    9. repec:dau:papers:123456789/10730 is not listed on IDEAS
    10. repec:eee:crpeac:v:27:y:2015:i:c:p:86-100 is not listed on IDEAS
    11. repec:eee:crpeac:v:25:y:2014:i:7:p:652-669 is not listed on IDEAS
    12. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
    13. Killian, Sheila, 2015. "“For lack of accountability”: The logic of the price in Ireland’s Magdalen Laundries," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 17-32.
    14. repec:eee:crpeac:v:42:y:2017:i:c:p:20-35 is not listed on IDEAS

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:24:y:2011:i:2:p:194-228. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Virginia Chapman). General contact details of provider: http://www.emeraldinsight.com .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.