Power relations in accounting research: An analysis based on the approaches of Foucault and Bourdieu
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This paper presents a literature review covering the different points of view about the power relationships in accountancy researches. It was selected accountancy studies based on the works of Foucault and Bourdieu. This review was applied to the researches in management and financial areas. Results show that this subject is still incipient, mostly in financial area. In general terms, there were few contributions to the discipline. The main aspects of the studies were the disciplinary subject, related with Foucault, and the domination subject, related with Bourdieu. Any of these studies analyzed the Bourdieu’s triad: field, habitus and capital. There were some mentions to the concept of habitus, but in a marginal way.
Power relations, Foucault, Bourdieu, managerial accounting, financial accountingRelações de poder, Foucault, Bourdieu, contabilidade gerencial, contabilidade financeiraRelaciones de poder, Foucault, Bourdieu, contabilidad gerencial, contabilidad financiera
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