Epistemological surveillance and the Bourdieusian approach in the accounting field

Abstract

A variety of themes have increasingly been studied in accounting; some of them are quite extravagant, others less. In any case, it is necessary to dedicate attention and develop expertise on these themes to produce new knowledge with clarity and coherence. This is what French sociologist Pierre Bourdieu calls, in general, epistemological surveillance. Notably, Bourdieu’s theory, especially that of the field, capital, and habitus, has been used in the most diverse areas of knowledge and, in recent years, with some prominence in the accounting area, even if in a secondary way, as a conceptual complement. This theoretical essay analyzes the coherence in using the Bourdieusian approach in the accounting field through epistemological surveillance. It also recommends new possibilities for studies based on previous literature. The analysis of the work of this author and some of his followers demonstrates that some studies lack coherence, a phenomenon Bourdieu (2001) calls allodoxia.

Keywords:
Accounting; Bourdieu; Epistemological Surveillance; Axiology; Allodoxia