The doxa and capital of accountability knowledge: A socioanalysis of accountability research in accounting field

Financial Accountability & Management

Posted: 1 Oct 2021

See all articles by Tarek Rana

Tarek Rana

RMIT University

Enrico Bracci

University of Ferrara

Mouhcine Tallaki

affiliation not provided to SSRN

Riccardo Ievoli

affiliation not provided to SSRN

Date Written: September 29, 2021

Abstract

Financial Accountability & Management

This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on Bourdieu’s relational sociology for its theoretical and methodological frameworks, the paper constructs a socioanalysis of academic and intellectual capital by categorising various positions and reputations in relation to accountability scholarship in the field of accounting. It finds that a subtle process of position taking works in both symbolic and material ways through citing and being cited by major authors in this cultural field. The paper develops a general but sociopolitical theoretical approach to the study of accountability in accounting. The doxa of accountability reflects the cultural capital and the way in which contributions to the accounting field are recognised and valued. The paper argues that the process of cultural production is a dialectic sociopolitical process, which influences authors’ choices and at the same time is influenced by the network of authors and journals.

Keywords: Accounting, Accountability research, Literature review, Social network analysis, Relational sociology, Cultural capital, Doxa, Bourdieu

JEL Classification: M4

Suggested Citation

Rana, Tarek and Bracci, Enrico and Tallaki, Mouhcine and Ievoli, Riccardo, The doxa and capital of accountability knowledge: A socioanalysis of accountability research in accounting field (September 29, 2021). Financial Accountability & Management, Available at SSRN: https://ssrn.com/abstract=3933446

Tarek Rana

RMIT University ( email )

124 La Trobe Street
Melbourne, 3000
Australia
+61403709612 (Phone)

Enrico Bracci (Contact Author)

University of Ferrara ( email )

Via Voltapaletto, 11
Via Voltapaletto, 11
Ferrara, Ferrara 44121
Italy

Mouhcine Tallaki

affiliation not provided to SSRN

Riccardo Ievoli

affiliation not provided to SSRN

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