Keywords: Bourdieu
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 55–79.
Published: 30 December 2024
... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Client relationships Shared values Taxation Qualitative Bourdieu...
Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (1): 255–285.
Published: 08 April 2024
... accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian...
Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (5): 1350–1378.
Published: 26 January 2023
...Sue Yong; Peni Fukofuka Purpose This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department...
Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (1): 96–119.
Published: 17 March 2022
... alternatives. Peni Fukofuka can be contacted at: peni.fukofuka@aut.ac.nz 10 11 2021 22 02 2022 23 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Pierre Bourdieu's thought has had a profound influence on a number of fields...
Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (8): 1775–1802.
Published: 10 February 2022
... particularities and to demonstrate how self-styled professional fields change over time. Design/methodology/approach Drawing from the relational sociology of Pierre Bourdieu and drawing on 83 interviews, the paper highlights the forms of capital (cultural and social primarily) that help define what...
Journal Articles
Accounting, Auditing & Accountability Journal (2021) 34 (8): 1906–1931.
Published: 28 May 2021
... on a body of work which uses Bourdieu's theories to explore recruitment and socialization practices in professional service firms. This section starts with an overview of Bourdieu's theory of practice before discussing prior research into recruitment and socialization; finally, it highlights a number...
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Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (1): 178–203.
Published: 30 October 2019
... to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations. Originality/value This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions...
Journal Articles
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (2): 608–625.
Published: 19 February 2018
...Peni Fukofuka; Kerry Jacobs Purpose The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga. Design/methodology/approach Bourdieu’s concepts of doxa and capital provided...
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (2): 226–247.
Published: 15 February 2016
.../approach – A field study with 49 financial analysts (both buy-side and sell-side) was undertaken in order to understand the work that they actually do. This field study was theoretically informed by the sociology of Pierre Bourdieu. Findings – The authors find, in contrast to both conventional...
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (8): 1400–1430.
Published: 19 October 2015
..., to highlight the major challenges and adaptations prompted by these dynamics. Design/methodology/approach – Drawing on Bourdieu’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces: independence; reporting; professional accreditation...
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (5): 739–772.
Published: 15 June 2015
... – The authors study the most emblematic example of participatory democracy in South America; and the authors use Bourdieu’s theoretical framework to approach accountability at a community level. This paper begins by presenting our methodology and research design (Section 2), followed by an overview of the PB...
Journal Articles
Accounting, Auditing & Accountability Journal (2012) 25 (4): 673–702.
Published: 04 May 2012
.... In effect this explores the notion that there is a tension between the notion of the bourgeois world of “the accountant” and the world of “art for art's sake”. Design/methodology/approach This paper draws on the cultural theory of Pierre Bourdieu to understand how the character of the accountant...
Journal Articles
Accounting, Auditing & Accountability Journal (2012) 25 (4): 602–634.
Published: 04 May 2012
...Ingrid Jeacle; Christine Cooper; Joanne Johnston Purpose The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques...

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