Beyond intentionality in accounting regulation: Habitual strategizing by the IASB
فراتر از قصد در مقررات حسابداری: استراتژی معمولی توسط IASB-2021
Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard-setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy
Intellectual engagements of accounting academics: The ‘forecasted losses intervention
تعاملات ذهنی دانشگاهی حسابداری: مداخله زیان پیش بینی شده-2021
This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, poli- cymaking, and social issues. This intervention illustrates the different manners in which admin- istrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case.
keywords: حسابداری انتقادی | روابط صنعتی | مداخلات فکری | انعکاس | Critical accounting | Industrial relations | Intellectual interventions | Reflexivity
Thinking like the state: Doxa and symbolic power in the accounting field in China
تفکر مانند دولت: DOXA و قدرت نمادین در زمینه حسابداری در چین-2021
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.
keywords: دولت | حسابداری | قدرت نمادین | دوکس | فیله حرفه ای | چین | The state | Accounting | Symbolic power | Doxa | Professional ﬁelds | China
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis
پاسخگویی و حسابداری در زمینه سازمان های غیردولتی متشکل از انگلستان و آفریقا - یک تحلیل بوردیوسی-2021
The main purpose of this paper, and its main contribution, is to develop an understanding of accounting and accountability practices and perceptions in NGOs operating in Africa. It draws upon a broad set of Bourdieu’s concepts, comprising field, capital, doxa and habitus alongside the use of grounded theory methods to code and categorise the empirical data. Data was collected from eleven NGOs, selected to provide a comparative set, encompassing national, NGO type and religious affiliation. A contextual field analysis revealed the dominance of Northern NGOs, resulting from their ownership and control of capital, in influencing accountability perceptions and the importance of legitimacy. An organisational analysis revealed the importance of habitus and doxa underpinning conceptions and practices of accountability and accounting, to emerge. It also enabled the identification of ‘existential doxa’ and ’accountability doxa’ which provided the link between the field and the accountability habitus to be understood. The resulting understanding explains accounting and accountability practices as resulting from strategies adopted in response to the accountability habituses, underpinned by doxa, which themselves are responses to the contexts with in which the NGOs operate. The context comprises the field within which NGOs struggle for capital resources, alongside existential choices made by the NGOs themselves.
keywords: حسابداری NGO | افریقا | بوردیو | مسئوليت | NGO accounting | Africa | Bourdieu | Accountability
Steps toward a theory of place effects on drug use: Risk, marginality, and opportunity in small and remote California towns
گامهایی برای دستیابی به نظریه اثرات مکانی بر مصرف مواد مخدر: خطر ، حاشیه و فرصت در شهرهای کوچک و دور افتاده کالیفرنیا-2020
The risk environment concept provides a framework for documenting ecological influences on drug use, and a platform to engage with social theory to identify mechanisms behind place-based health disparities. Health scientists conceptualize these mechanisms in terms of social determinants of health, social scientists in terms of syndemics and structural violence. I supplement these perspectives with Pierre Bourdieus concepts of social space, practice, and habitus to offer a broader analysis of how place shapes drug-related health risks, particularly outside of the large cities where most research is conducted. This approach encompasses inequality, conflict, and social change at multiple levels of social organization, from macrodistributions of power to trajectories of individual drug use. I offer three pointers for scholarship on drug use in nonurban places, which I illustrate with findings from an ethnographic study of opioid use and opioid-related services in California. First, replace the folk notion of “rural” with geographic categories grounded in relevant social structures and institutions, such as social networks or illicit drug markets. Second, examine how variation in the structure of social and physical space affects processes of marginalization and criminalization. Third, avoid negative definitions of nonurban places, and instead explore their distinctive institutions and opportunity structures. Following this approach, I define acquainted marginality and small-town habitus to explain how dense networks and geographic isolation shape local government and survival strategies among people who use drugs. I find that in small and remote towns, personal and professional relationships overlap in ways that augment surveillance and stigma, but can also facilitate leniency and progressive policy change. I conclude by using these findings to outline a theory of place effects on drug use and addiction to encourage future research in these directions.
Keywords: Risk environment | Rural | Social space | Practice | Acquainted marginality | Small-town habitus
At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change
در مرزهای نظریه پردازی نهادی: کارآفرینی فردی در دوره های تغییر نظارتی-2020
We analyse the institutional dynamics surrounding the establishment of independent audit oversight in Germany from 1997 to 2016. Complementing prior works, which have focused on countries where the global demand for independent regulation coincides with the domestic erosion of public trust in professional self-regulation, we investigate regulatory change in a context featuring strong trust in the accounting profession. To analyse the accounting establishment’s response to expanding global standards of accounting regulation and the escalating resistance of small accounting firms, as orchestrated by one individual, we mobilize a Bourdieusian field perspective and the literature on institutional entrepreneurship. By demonstrating how intra-professional conflict has increasingly eroded the establishment’s capital to reproduce its hegemonic field position and keep the regulator at distance, our case provides a counterpoint to prior research, which suggests that oversight is mainly the product of negotiations between a unified profession and the regulatory authority. Examining a rare instance of individual entrepreneurship also enables us to engage in a theory-testing process on the explanatory power of institutional ambiguitiesdthe subjectively perceived ruptures and contradictions within established social arrangementsdfor agency. Our findings suggest that ongoing encounters with institutional ambiguities result in varying disposition to activism. In this way, while acknowledging agency as a cause of field reproduction and change, our analysis shifts attention towards the relational, temporal, and transformational institutional dynamics that constitute distinct modes of agency. By identifying empirical residuals that seem to escape theorization, we also reveal the limits of institutional theorizing.
Keywords: Audit oversight | Institutional entrepreneurship | Field change | Institutional ambiguities | Institutional biography
When data is capital: Datafication, accumulation, and extraction
وقتی داده سرمایه است: داده سازی، انباشت و استخراج-2019
The collection and circulation of data is now a central element of increasingly more sectors of contemporary capitalism. This article analyses data as a form of capital that is distinct from, but has its roots in, economic capital. Data collection is driven by the perpetual cycle of capital accumulation, which in turn drives capital to construct and rely upon a universe in which everything is made of data. The imperative to capture all data, from all sources, by any means possible influences many key decisions about business models, political governance, and technological development. This article argues that many common practices of data accumulation should actually be understood in terms of data extraction, wherein data is taken with little regard for consent and compensation. By understanding data as a form capital, we can better analyse the meaning, practices, and implications of datafication as a political economic regime.
Keywords: Big Data | digital capitalism | value | political economy | Marx | Bourdieu
Cultural intermediaries in place branding: Who are they and how do they construct legitimacy for their work and for themselves?
واسطه های فرهنگی در نشان سازی از مکان: آنها چه کسانی هستند و چگونه برای کار خود و برای خودشان مشروعیت می سازند؟-2018
This article applies a social constructionist approach to the analysis of the promotional actors in place branding. Previous studies have provided useful conceptual and empirical perspectives on place branding as an emerging practice in urban governance. However, little attention has been paid to the dispositions and occupational resources drawn upon by the promotional actors responsible for the design and implementation of place brand strategies. This article extends Bourdieus notion of cultural intermediaries to the field of place branding by analysing the promotional actors engaged in it. Through in-depth interviews with 16 professionals in Toronto, Canada, this paper employs a case study approach to identify the habitus, forms of social and cultural capital and field adaptation utilised by various promotional actors to not only construct legitimacy for their work for the city they represent, but also for themselves.
keywords: Place branding |Promotional actors |Cultural intermediaries |Bourdieu |Toronto
Bridging social network analysis and field theory through multidimensional data analysis: The case of the theatrical field
پل ارتباطی تجزیه و تحلیل شبکه های اجتماعی و تئوری میدان از طریق تحلیل داده های چند بعدی: مورد میدان تئاتر-2017
In this study, the theatre industry is conceived of as a field of cultural production, and analysed in the framework of Bourdieu’s field theory and social network analysis (SNA). The theatrical field is formalized as an affiliation network of companies participating in stage co-productions in Italy’s Campania region, over four theatre seasons. Differently from Bourdieu, but similarly to other works in the sociology of culture and the arts, the study focuses on relational and attribute-based dimensions of theatre production, presenting a novel way to combine field theory and SNA. By adopting the positional approach of SNA through Multiple Correspondence Analysis (MCA), Multiple Factor Analysis (MFA) and blockmodeling for affiliation networks, the study reveals oppositions among companies by reason of their differential partnerships in co-productions, and a combination of hierarchy and segmentation characterizing the network structure of the field. These oppositions also appear in the ‘objective’ social space defined by the attributes of companies and co productions (positions and position-takings), showing the unequal distribution of symbolic cultural capital among theatre producers and the latter’s inclinations towards different theatrical styles and genres.
keywords: Bourdieu | Field theory | Theatre co-productions | Social network analysis | Multiple factor analysis | Blockmodeling
افقهای کوتاه و آینده چاقی: تمایز بین اقدامات بهداشت عمومی و اقدامات موقت روزانه
سال انتشار: 2015 - تعداد صفحات فایل pdf انگلیسی: 7 - تعداد صفحات فایل doc فارسی: 20
این مقاله تمایز زمانی- مکانی بین "آینده" پیشگامان چاقی بهداشت عمومی و تغذیه نهادینه شده واقعی را بررسی می¬کند. بر اساس مطالعه میدانی قومی در یک منطقه محروم در جنوب استرالیا (اگوست 2012- جولای 2014) به این نتیجه رسیدیم که بحث مربوط به آینده مدیریت ریسک برنامه های پیشگیری از چاقی ارتباط کمی (محدودی) با فوریت فقر ، پیشامدهای غیرمترقبه، بقا ( زنده ماندن ) که در زندگی روزانه مردم موج میزند دارد. با بسط نظریه بوردیو که بر موقتی بودن به عنوان یک ویژگی اصلی عمل نگاه میکند، ما مفهوم افق های نزدیک را ابداع کردیم تا به عنوان یک چارچوب برای مشخص کردن تنش میان بایسته های بهداشت عمومی تغذیه سالم و ذائقه ضروری محلی پیشنهاد کنیم. تحقیقات صورت گرفته در زمان بزرگ ترین برنامه پیشگیری از چاقی در استرالیا نشان میدهد که روش های پیشگیرانه و ریسک محور در سلامت نتوانستند در مواقعی که آینده خیلی مشخص نیست کارساز باشند. با توجه به نبود شواهدی دال بر موفقیت برنامه های پیشگیری چاقی ، تکیه بیش از حد به اینده میتواند یکی از چالش های اساسی طرح ها، عملی کردن انها و موفقیت اقدامات باشد. توجه به افق های محلی به جای افق های اینده یک سری روش های نوع اورانه یی در مورد رفتارهای غذایی و غذا ها آشکار می سازد. که این توانایی ها نیاز به درک و حمایت دارند تا در انجام اقدامات پیشگیری چاقی بکار گرفته شوند. بنابراین ما عقیده داریم که پیشگامان سلامت عمومی باید در حال زندگی کنند، متناسب با جای خاص باشند، دارای دید زمانی- مکانی محلی و شرایط مادی که مردم در ان زندگی میکنند باشند. واژه های کلیدی: استرالیا | چاقی | پیشگیری بهداشت عمومی | موقتی | بوردیو | آینده | معایب
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