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Intellectual engagements of accounting academics: The 'forecasted losses' intervention
[Zeitschriftenartikel]
Abstract 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 une... mehr
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, policymaking, and social issues. This intervention illustrates the different manners in which administrative 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.... weniger
Thesaurusschlagwörter
Spanien; industrielle Beziehungen; Intellektueller; Reflexivität; Rechnungswesen; ISSP
Klassifikation
Finanzwirtschaft, Rechnungswesen
Freie Schlagwörter
critical accounting; intellectual interventions; International Social Survey Programme: Work Orientations III - ISSP 2005 (ZA4350 v2.0.0); International Social Survey Programme: Work Orientations IV - ISSP 2015 (ZA6770 v2.1.0)
Sprache Dokument
Englisch
Publikationsjahr
2022
Seitenangabe
S. 1-13
Zeitschriftentitel
Critical Perspectives on Accounting (2022) 86
DOI
https://doi.org/10.1016/j.cpa.2021.102359
ISSN
1045-2354
Status
Veröffentlichungsversion; begutachtet (peer reviewed)
Lizenz
Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0