Accountability through activism: learning from Bourdieu

Mark Shenkin and Andrea B. Coulson

Accounting, Auditing & Accountability Journal, 2007, vol. 20, issue 2, 297-317

Abstract: Purpose - The purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability. Design/methodology/approach - The paper draws on Bourdieu's conceptualisation of social practice in terms of a field/habitus relation, and uses this relation as a framing mechanism to explore the possibilities of accountability in corporate‐stakeholder relations. Findings - The authors argue that Bourdieu's work holds significant implications for academics operating in the political space relating to accountability because it informs a basis for academic intervention. Research limitations/implications - Included in the paper are a critique of the dominant “liberal” position on accountability and a defence of the development of a “post‐liberal” alternative. Practical implications - It is argued that this alternative requires moving away from the dominant procedural approach to practice and recognising the value of informal communication and non‐institutional action as equally valid routes towards accountability. Originality/value - Reflecting on Bourdieu's position reminds us of the explicit link between political and methodological change, and highlights the necessity for these to be inextricably linked.

Keywords: Management accountability; Accounting theory (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (32)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:20:y:2007:i:2:p:297-317

DOI: 10.1108/09513570710741037

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