Palabras clave
Relaciones de poder
Foucault
Bourdieu
contabilidad gerencial
contabilidad financiera
Foucault
Bourdieu
contabilidad gerencial
contabilidad financiera
Cómo citar
Las relaciones de poder en las investigaciones en contabilidad: un análisis a partir de la perspectiva de Foucault y Bourdieu. (2019). Cuadernos De Contabilidad, 20(49), 1-15. https://doi.org/10.11144/Javeriana.cc20-49.rppp
Almetrics
Dimensions
Google Scholar
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.
Ahrens, T. & Chapman, C. (2007). Management accounting as practice. Accounting, organizations and society, 32(1-2), 1-27.
Albuquerque, J. (1995). Michel Foucault and the theory of power. Tempo Social, 7(1-2), 105-110.
Araújo, D. (2010). A contabilidade no Mosteiro de Santa Ana de Viana do Castelo nos séculos XVIII e XIX. Dissertação de Mestrado em Contabilidade. Portugal: Universidade do Minho.
Baker, M. (2010). Re-conceiving managerial capture. Accounting, Auditing & Accountability Journal, 23(7), 847-867. https://doi.org/10.1108/09513571011080153.
Baud, C. & Chiapello, E. (2017). Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords. Critical Perspectives on Accounting, 46, 3-23. https://doi.org/10.1016/j.cpa.2016.09.005.
Baxter, J. & Chua, W. (2003). Alternative management accounting research, whence and whither. Accounting, Organizations and Society, 28(2-3), 97-126.
Baxter, J. & Chua, W. (2008). Be (com)ing the chief financial officer of an organization: Experimenting with Bourdieu’s practice theory. Management Accounting Research, 19(3), 212-230. https://doi.org/10.1016/j.mar.2008.06.001
Boland Jr., R. (1993). Accounting and the interpretive act. Accounting, Organizations and Society, 18(2-3), 125-146. https://doi.org/10.1016/0361-3682(93)90030-A.
Bourdieu, P. (1989). O poder simbólico. Rio de Janeiro: Editora Bertrand Brasil.
Bourdieu, P. (1991). Language and symbolic power. Boston: Harvard University Press.
Bourdieu, P., Camboredon J.-C. & Passeron, J.-C. (2015). Ofício de Sociólogo: Metodologia da Pesquisa na Sociologia, 8 ed. Petrópolis, RJ: Vozes.
Bryer, A. (2011). Accounting as learnt social practice: The case of the empresas recuperadas in Argentina. Accounting, Organizations and Society, 36(8), 478-493. https://doi.org/10.1016/j.aos.2011.09.002.
Bryer, R. (2013). Americanism and financial accounting theory. Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting. Critical Perspectives on Accounting, 24(4-5), 273-318. https://doi.org/10.1016/j.cpa.2012.09.002.
Cappelle, M. (2006). O trabalho feminino no policiamento operacional: subjetividade, relações de poder e gênero na oitava região da Polícia Militar de Minas Gerais. Tese Doutorado. Belo Horizonte, MG: Universidade Federal de Minas Gerais.
Catani, A. (2011). As possibilidades analíticas da noção de campo social. Educação & Sociedade, 32(114), 189-202. http://dx.doi.org/10.1590/S0101-73302011000100012.
Chua, W. & Mahama, H. (2012). On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas. Critical Perspectives on Accounting, 23(1), 78-82. https://doi.org/10.1016/j.cpa.2011.05.001
Clegg, S. (2006). The bounds of rationality: Power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863. https://doi.org/10.1016/j.cpa.2005.08.005
Collier, P. (2001). The power of accounting: a field study of local financial management in a police force. Management Accounting Research, 12(4), 465-486. https://doi.org/10.1006/mare.2001.0157.
Cooper, D. & Hopper, T. (2006). Critical theorising in management accounting research. Handbooks of management accounting research, 1, 207-245. https://doi.org/10.1016/S1751-3243(06)01007-8.
Cooper, D. & Sherer, M. (1984). The value of corporate accounting reports: arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3-4), 207-232. https://doi.org/10.1016/0361-3682(84)90008-4.
Cosenza, J., Teixeira Filho, A., & Lopes, R. (2012). Reflexão sobre relações entre poder e contabilidade. Contabilidade, Gestão e Governança, 15(2), 78-94.
Covaleski, M., & Dirsmith, M. (1988). The use of budgetary symbols in the political arena: an historically informed field study. Accounting, Organizations and Society, 13(1), 1-24. https://doi.org/10.1016/0361-3682(88)90023-2.
Farjaudon, A., & Morales, J. (2013). In search of consensus: The role of accounting in the definition and reproduction of dominant interests. Critical Perspectives on Accounting, 24(2), 154-171.
Ferreirinha, I. & Raitz, T. (2010). As relações de poder em Michel Foucault: reflexões teóricas. Revista de Administração Pública-RAP, 44(2), 367-383. https://dx.doi.org/10.1590/S0034-76122010000200008.
Fleischman, R., Hoskin, K. & Macve, R. (1995). The Boulton & Watt case: The crux of alternative approaches to accounting history? Accounting and Business Research, 25(99), 162-176. https://doi.org/10.1080/00014788.1995.9729939
Foucault, M. (1979). Microfísica do Poder. Rio de Janeiro: Edições Graal.
Foucault, M. (1987). Vigiar e punir: nascimento da prisão. Petrópolis: Vozes.
Frezatti, F., Aguiar, A., & Guerreiro, R. (2007). Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade & Finanças, 18(44), 9-22. http://dx.doi.org/10.1590/S1519-70772007000200002.
Gibassier, D. (2017). From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool. Critical Perspectives on Accounting, 42, 36-58. https://doi.org/10.1016/j.cpa.2016.03.003.
Goretzki, L. (2013). Management accounting and the construction of the legitimate manager. Journal of Management Control, 23(4), 319-344. https://doi.org/10.1007/s00187-012-0163-x
Green, M. (2012). Objectivism in organization/management knowledge: an example of Bourdieu's “mutilation”? Social Responsibility Journal, 8(4), 495-510. https://doi.org/10.1108/17471111211272084.
Hopper, T., & Macintosh, N. (1993). Management accounting as disciplinary practice: the case of ITT under Harold Geneen. Management Accounting Research, 4(3), 181-216. https://doi.org/10.1006/mare.1993.1011.
Hoskin, K. & Macve, R. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society, 11, 105-136. https://doi.org/10.1016/0361-3682(86)90027-9
Hoskin, K. & Macve, R. (2000). Knowing more as knowing less? Alternative histories of cost and management accounting in the US and the UK. Accounting Historians Journal, 27(1), 91-149.
Lebaron, F. (2017). Capital. In A. Catani et al. (orgs.) Vocabulário Bourdieu, 1. ed. Belo Horizonte: Autêntica Editora.
Lima, R. & Faria Campos, P. (2015). Campo e grupo: aproximação conceitual entre Pierre Bourdieu e a teoria moscoviciana das representações sociais. Educação e Pesquisa, 41(1), 63-77. https://dx.doi.org/10.1590/S1517-97022015011454
Loft, A. (1986). Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914-1925. Accounting, Organizations and Society, 11(2), 137-169. https://doi.org/10.1016/0361-3682(86)90028-0
Luft, J., & Shields, M. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249. https://doi.org/10.1016/S0361-3682(02)00026-0
Macintosh, N. & Scapens, R. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15(5), 455-477. https://doi.org/10.1016/0361-3682(90)90028-S
Malmmose, M. (2015). Management accounting versus medical profession discourse: Hegemony in a public health care debate-A case from Denmark. Critical Perspectives on Accounting, 27, 144-159. https://doi.org/10.1016/j.cpa.2014.05.002
Malsch, B., Gendron, Y. & Grazzini, F. (2011). Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature. Accounting, Auditing & Accountability Journal, 24(2), 194-228. https://doi.org/10.1108/09513571111100681
Markus, M. & Pfeffer, J. (1983). Power and the design and implementation of accounting and control systems. Accounting, Organizations and Society, 8(2-3), 205-218. https://doi.org/10.1016/0361-3682(83)90028-4
Munro, R. (1993). Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies. Accounting, Management and Information Technologies, 3(4), 249-271.
Nielsen, L., Mitchell, F., & Nørreklit, H. (2015). Management accounting and decision making: Two case studies of outsourcing. Accounting Forum, 39, 64-82.
Oakes, L., Townley, B. & Cooper, D. (1998). Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly, 43(2), 257-292.
Scapens, R. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30. https://doi.org/10.1016/j.bar.2005.10.002
Suzuki, T. (2003). The accounting figuration of business statistics as a foundation for the spread of economic ideas. Accounting, Organizations and Society, 28(1), 65-95. https://doi.org/10.1016/S0361-3682(02)00033-8
Temellist, A. B. (2009). Une typologie de la recherche critique en contrôle de gestion. In: La place de la dimension européenne dans la Comptabilité Contrôle Audit.
Valle, I. (2007). A obra do sociólogo Pierre Bourdieu: uma irradiação incontestável. Educação e Pesquisa, 33(1), 117-134. https://dx.doi.org/10.1590/S1517-97022007000100008
Weber. M. (2004). Economia e sociedade: fundamentos da sociologia compreensiva. Brasilia: Editora Universidade de Brasília.
Wickramasinghe, D. (2006). Power and accounting: A guide to critical research. In: Z. Hoque (ed). Methodological issues in accounting research: Theories and methods (pp. 339-359). London: Spiramus Press.
Williams, J. (2004) Reflections on the private versus public policing of economic crime. British Journal of Criminology, 45(3), 316-339. https://doi.org/10.1093/bjc/azh083
Albuquerque, J. (1995). Michel Foucault and the theory of power. Tempo Social, 7(1-2), 105-110.
Araújo, D. (2010). A contabilidade no Mosteiro de Santa Ana de Viana do Castelo nos séculos XVIII e XIX. Dissertação de Mestrado em Contabilidade. Portugal: Universidade do Minho.
Baker, M. (2010). Re-conceiving managerial capture. Accounting, Auditing & Accountability Journal, 23(7), 847-867. https://doi.org/10.1108/09513571011080153.
Baud, C. & Chiapello, E. (2017). Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords. Critical Perspectives on Accounting, 46, 3-23. https://doi.org/10.1016/j.cpa.2016.09.005.
Baxter, J. & Chua, W. (2003). Alternative management accounting research, whence and whither. Accounting, Organizations and Society, 28(2-3), 97-126.
Baxter, J. & Chua, W. (2008). Be (com)ing the chief financial officer of an organization: Experimenting with Bourdieu’s practice theory. Management Accounting Research, 19(3), 212-230. https://doi.org/10.1016/j.mar.2008.06.001
Boland Jr., R. (1993). Accounting and the interpretive act. Accounting, Organizations and Society, 18(2-3), 125-146. https://doi.org/10.1016/0361-3682(93)90030-A.
Bourdieu, P. (1989). O poder simbólico. Rio de Janeiro: Editora Bertrand Brasil.
Bourdieu, P. (1991). Language and symbolic power. Boston: Harvard University Press.
Bourdieu, P., Camboredon J.-C. & Passeron, J.-C. (2015). Ofício de Sociólogo: Metodologia da Pesquisa na Sociologia, 8 ed. Petrópolis, RJ: Vozes.
Bryer, A. (2011). Accounting as learnt social practice: The case of the empresas recuperadas in Argentina. Accounting, Organizations and Society, 36(8), 478-493. https://doi.org/10.1016/j.aos.2011.09.002.
Bryer, R. (2013). Americanism and financial accounting theory. Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting. Critical Perspectives on Accounting, 24(4-5), 273-318. https://doi.org/10.1016/j.cpa.2012.09.002.
Cappelle, M. (2006). O trabalho feminino no policiamento operacional: subjetividade, relações de poder e gênero na oitava região da Polícia Militar de Minas Gerais. Tese Doutorado. Belo Horizonte, MG: Universidade Federal de Minas Gerais.
Catani, A. (2011). As possibilidades analíticas da noção de campo social. Educação & Sociedade, 32(114), 189-202. http://dx.doi.org/10.1590/S0101-73302011000100012.
Chua, W. & Mahama, H. (2012). On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas. Critical Perspectives on Accounting, 23(1), 78-82. https://doi.org/10.1016/j.cpa.2011.05.001
Clegg, S. (2006). The bounds of rationality: Power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863. https://doi.org/10.1016/j.cpa.2005.08.005
Collier, P. (2001). The power of accounting: a field study of local financial management in a police force. Management Accounting Research, 12(4), 465-486. https://doi.org/10.1006/mare.2001.0157.
Cooper, D. & Hopper, T. (2006). Critical theorising in management accounting research. Handbooks of management accounting research, 1, 207-245. https://doi.org/10.1016/S1751-3243(06)01007-8.
Cooper, D. & Sherer, M. (1984). The value of corporate accounting reports: arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3-4), 207-232. https://doi.org/10.1016/0361-3682(84)90008-4.
Cosenza, J., Teixeira Filho, A., & Lopes, R. (2012). Reflexão sobre relações entre poder e contabilidade. Contabilidade, Gestão e Governança, 15(2), 78-94.
Covaleski, M., & Dirsmith, M. (1988). The use of budgetary symbols in the political arena: an historically informed field study. Accounting, Organizations and Society, 13(1), 1-24. https://doi.org/10.1016/0361-3682(88)90023-2.
Farjaudon, A., & Morales, J. (2013). In search of consensus: The role of accounting in the definition and reproduction of dominant interests. Critical Perspectives on Accounting, 24(2), 154-171.
Ferreirinha, I. & Raitz, T. (2010). As relações de poder em Michel Foucault: reflexões teóricas. Revista de Administração Pública-RAP, 44(2), 367-383. https://dx.doi.org/10.1590/S0034-76122010000200008.
Fleischman, R., Hoskin, K. & Macve, R. (1995). The Boulton & Watt case: The crux of alternative approaches to accounting history? Accounting and Business Research, 25(99), 162-176. https://doi.org/10.1080/00014788.1995.9729939
Foucault, M. (1979). Microfísica do Poder. Rio de Janeiro: Edições Graal.
Foucault, M. (1987). Vigiar e punir: nascimento da prisão. Petrópolis: Vozes.
Frezatti, F., Aguiar, A., & Guerreiro, R. (2007). Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade & Finanças, 18(44), 9-22. http://dx.doi.org/10.1590/S1519-70772007000200002.
Gibassier, D. (2017). From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool. Critical Perspectives on Accounting, 42, 36-58. https://doi.org/10.1016/j.cpa.2016.03.003.
Goretzki, L. (2013). Management accounting and the construction of the legitimate manager. Journal of Management Control, 23(4), 319-344. https://doi.org/10.1007/s00187-012-0163-x
Green, M. (2012). Objectivism in organization/management knowledge: an example of Bourdieu's “mutilation”? Social Responsibility Journal, 8(4), 495-510. https://doi.org/10.1108/17471111211272084.
Hopper, T., & Macintosh, N. (1993). Management accounting as disciplinary practice: the case of ITT under Harold Geneen. Management Accounting Research, 4(3), 181-216. https://doi.org/10.1006/mare.1993.1011.
Hoskin, K. & Macve, R. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society, 11, 105-136. https://doi.org/10.1016/0361-3682(86)90027-9
Hoskin, K. & Macve, R. (2000). Knowing more as knowing less? Alternative histories of cost and management accounting in the US and the UK. Accounting Historians Journal, 27(1), 91-149.
Lebaron, F. (2017). Capital. In A. Catani et al. (orgs.) Vocabulário Bourdieu, 1. ed. Belo Horizonte: Autêntica Editora.
Lima, R. & Faria Campos, P. (2015). Campo e grupo: aproximação conceitual entre Pierre Bourdieu e a teoria moscoviciana das representações sociais. Educação e Pesquisa, 41(1), 63-77. https://dx.doi.org/10.1590/S1517-97022015011454
Loft, A. (1986). Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914-1925. Accounting, Organizations and Society, 11(2), 137-169. https://doi.org/10.1016/0361-3682(86)90028-0
Luft, J., & Shields, M. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249. https://doi.org/10.1016/S0361-3682(02)00026-0
Macintosh, N. & Scapens, R. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15(5), 455-477. https://doi.org/10.1016/0361-3682(90)90028-S
Malmmose, M. (2015). Management accounting versus medical profession discourse: Hegemony in a public health care debate-A case from Denmark. Critical Perspectives on Accounting, 27, 144-159. https://doi.org/10.1016/j.cpa.2014.05.002
Malsch, B., Gendron, Y. & Grazzini, F. (2011). Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature. Accounting, Auditing & Accountability Journal, 24(2), 194-228. https://doi.org/10.1108/09513571111100681
Markus, M. & Pfeffer, J. (1983). Power and the design and implementation of accounting and control systems. Accounting, Organizations and Society, 8(2-3), 205-218. https://doi.org/10.1016/0361-3682(83)90028-4
Munro, R. (1993). Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies. Accounting, Management and Information Technologies, 3(4), 249-271.
Nielsen, L., Mitchell, F., & Nørreklit, H. (2015). Management accounting and decision making: Two case studies of outsourcing. Accounting Forum, 39, 64-82.
Oakes, L., Townley, B. & Cooper, D. (1998). Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly, 43(2), 257-292.
Scapens, R. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30. https://doi.org/10.1016/j.bar.2005.10.002
Suzuki, T. (2003). The accounting figuration of business statistics as a foundation for the spread of economic ideas. Accounting, Organizations and Society, 28(1), 65-95. https://doi.org/10.1016/S0361-3682(02)00033-8
Temellist, A. B. (2009). Une typologie de la recherche critique en contrôle de gestion. In: La place de la dimension européenne dans la Comptabilité Contrôle Audit.
Valle, I. (2007). A obra do sociólogo Pierre Bourdieu: uma irradiação incontestável. Educação e Pesquisa, 33(1), 117-134. https://dx.doi.org/10.1590/S1517-97022007000100008
Weber. M. (2004). Economia e sociedade: fundamentos da sociologia compreensiva. Brasilia: Editora Universidade de Brasília.
Wickramasinghe, D. (2006). Power and accounting: A guide to critical research. In: Z. Hoque (ed). Methodological issues in accounting research: Theories and methods (pp. 339-359). London: Spiramus Press.
Williams, J. (2004) Reflections on the private versus public policing of economic crime. British Journal of Criminology, 45(3), 316-339. https://doi.org/10.1093/bjc/azh083
Cuadernos de Contabilidadse encuentra registrada bajo la licencia Creative Commons Reconocimiento 4.0 Internacional. Por lo tanto, esta obra se puede reproducir, distribuir y comunicar públicamente en formato digital, siempre que se reconozca el nombre de los autores y a la Pontificia Universidad Javeriana. Se permite citar, adaptar, transformar, autoarchivar, republicar y crear a partir del material, para cualquier finalidad (incluso comercial), siempre que se reconozca adecuadamente la autoría, se proporcione un enlace a la obra original y se indique si se han realizado cambios. La Pontificia Universidad Javeriana no retiene los derechos sobre las obras publicadas y los contenidos son responsabilidad exclusiva de los autores, quienes conservan sus derechos morales, intelectuales, de privacidad y publicidad.
El aval sobre la intervención de la obra (revisión, corrección de estilo, traducción, diagramación) y su posterior divulgación se otorga mediante una licencia de uso y no a través de una cesión de derechos, lo que representa que la revista y la Pontificia Universidad Javeriana se eximen de cualquier responsabilidad que se pueda derivar de una mala práctica ética por parte de los autores. En consecuencia de la protección brindada por la licencia de uso, la revista no se encuentra en la obligación de publicar retractaciones o modificar la información ya publicada, a no ser que la errata surja del proceso de gestión editorial. La publicación de contenidos en esta revista no representa regalías para los contribuyentes.