Publicado Jun 30, 2019



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Mara Vogt http://orcid.org/0000-0002-3951-4637

Marcia Zanievicz da Silva http://orcid.org/0000-0003-1229-7705

Jonas Cardona Venturini http://orcid.org/0000-0003-1439-4795

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Resumen

A través de una revisión bibliográfica, este artículo describe de qué forma son vistas las relaciones de poder en la práctica de investigación en contabilidad, siguiendo la fundamentación teórica de Foucault y Bourdieu. La revisión fue aplicada en las investigaciones del área gerencial y financiera. Los resultados muestran que la temática es aún incipiente, principalmente en el área financiera. Además, se evidenció que fueron pocas las contribuciones realizadas a la disciplina en general. Los aspectos más relevantes en los estudios fueron la cuestión disciplinar, basada en Foucault, y la cuestión de la dominación, que remite a Bourdieu. Ninguno de estos estudios analizó la triada de Bourdieu: campo, habitus e capital. El concepto de habitus fue mencionado, aunque de forma sutil.

Keywords

Power relations, Foucault, Bourdieu, managerial accounting, financial accountingRelaciones de poder, Foucault, Bourdieu, contabilidad gerencial, contabilidad financieraRelações de poder, Foucault, Bourdieu, contabilidade gerencial, contabilidade financeira

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Cómo citar
Vogt, M., Zanievicz da Silva, M., & Cardona Venturini, J. (2019). Las relaciones de poder en las investigaciones en contabilidad: un análisis a partir de la perspectiva de Foucault y Bourdieu. Cuadernos De Contabilidad, 20(49), 1–15. https://doi.org/10.11144/Javeriana.cc20-49.rppp
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