Introducción a la investigación contable basada en la obra de Pierre Bourdieu

El objetivo de este artículo es presentar el proceso de introducción de la obra del sociólogo francés Pierre Bourdieu en la academia contable, para comprender los avances que se han dado al respecto en los últimos 30 años y el potencial como base teórica y metodológica para la investigación futura i...

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2014
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Universidad de Medellín
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Repositorio UDEM
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Palabra clave:
Investigación contable
Crítica interpretativa
Revisión sistemática
Bourdieu
Accounting research
Interpretative critique
Systematic review
Bourdieu
Recherche comptable
Critique interprétative
Révision systématique
Bourdieu
Pesquisa em contabilidade
Crítica, interpretativa
Revisão sistemática
Bourdieu
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dc.title.spa.fl_str_mv Introducción a la investigación contable basada en la obra de Pierre Bourdieu
Introduction to accounting research based on the work of Pierre Bourdieu
Introduction à la recherche comptable basée sur le travail de Pierre Bourdieu
Introdução à pesquisa em contabilidade baseada na obra de Pierre Bourdieu
title Introducción a la investigación contable basada en la obra de Pierre Bourdieu
spellingShingle Introducción a la investigación contable basada en la obra de Pierre Bourdieu
Investigación contable
Crítica interpretativa
Revisión sistemática
Bourdieu
Accounting research
Interpretative critique
Systematic review
Bourdieu
Recherche comptable
Critique interprétative
Révision systématique
Bourdieu
Pesquisa em contabilidade
Crítica, interpretativa
Revisão sistemática
Bourdieu
title_short Introducción a la investigación contable basada en la obra de Pierre Bourdieu
title_full Introducción a la investigación contable basada en la obra de Pierre Bourdieu
title_fullStr Introducción a la investigación contable basada en la obra de Pierre Bourdieu
title_full_unstemmed Introducción a la investigación contable basada en la obra de Pierre Bourdieu
title_sort Introducción a la investigación contable basada en la obra de Pierre Bourdieu
dc.subject.spa.fl_str_mv Investigación contable
Crítica interpretativa
Revisión sistemática
Bourdieu
Accounting research
Interpretative critique
Systematic review
Bourdieu
Recherche comptable
Critique interprétative
Révision systématique
Bourdieu
Pesquisa em contabilidade
Crítica, interpretativa
Revisão sistemática
Bourdieu
topic Investigación contable
Crítica interpretativa
Revisión sistemática
Bourdieu
Accounting research
Interpretative critique
Systematic review
Bourdieu
Recherche comptable
Critique interprétative
Révision systématique
Bourdieu
Pesquisa em contabilidade
Crítica, interpretativa
Revisão sistemática
Bourdieu
description El objetivo de este artículo es presentar el proceso de introducción de la obra del sociólogo francés Pierre Bourdieu en la academia contable, para comprender los avances que se han dado al respecto en los últimos 30 años y el potencial como base teórica y metodológica para la investigación futura inscrita en las corrientes crítica e interpretativa. Para cumplir ese objetivo se llevó a cabo una revisión sistemática de literatura, lo cual permitió identificar los artículos publicados en los espacios naturales donde se han llevado a cabo este tipo de investigación. Entre los resultados se presenta una identificación clara de las revistas donde se discute la investigación contable basada en Pierre Bourdieu, se relata cómo llegó la obra de Bourdieu a la investigación contable, cómo se ha aplicado su sistema conceptual campo-capital-habitus, qué uso se ha dado a su concepto de dominación y, por último, se discuten las “teorías” de Bourdieu.
publishDate 2014
dc.date.created.none.fl_str_mv 2014
dc.date.accessioned.none.fl_str_mv 2017-06-15T22:05:24Z
dc.date.available.none.fl_str_mv 2017-06-15T22:05:24Z
dc.type.eng.fl_str_mv Article
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http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.driver.none.fl_str_mv info:eu-repo/semantics/article
dc.identifier.citation.spa.fl_str_mv Macías, H. A. (2014). Introducción a la investigación contable basada en la obra de Pierre Bourdieu. Contaduría Universidad de Antioquia, 64, 101-121
dc.identifier.issn.none.fl_str_mv 01204203
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/11407/3474
identifier_str_mv Macías, H. A. (2014). Introducción a la investigación contable basada en la obra de Pierre Bourdieu. Contaduría Universidad de Antioquia, 64, 101-121
01204203
url http://hdl.handle.net/11407/3474
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dc.relation.isversionof.spa.fl_str_mv https://aprendeenlinea.udea.edu.co/revistas/index.php/cont/article/view/23164/19060
dc.relation.ispartofes.spa.fl_str_mv Contaduría Universidad de Antioquia, 64, 101-121.
dc.relation.references.spa.fl_str_mv Bourdieu, P. (1975). La spécificité du champ scientifique et les conditions sociales du progrès de la raison. Sociologie et sociétés, 7(1), 91-118.
Bourdieu, P. (1980). The logic of practice. Stanford: Stanford University Press.
Bourdieu, P. (1984). Distinction: a social critique of the judgement of taste. London: Routledge.
Bourdieu, P. (1989). The corporatism of the universal: the role of intellectuals in the modern world. Telos, 81, 99-110.
Bourdieu, P. (1990). Homo Academicus. Oxford: Pility Press.
Bourdieu, P. (1998). Acts of resistance: Against the tyranny of the market. New York: New Press.
Bourdieu, P., & Wacquant, L. (1992). An invitation to reflexive sociology. Cambridge: Polity Press.
Bourdieu, P., & Wacquant, L. (1999). On the cunning of imperialist reason. Theory, Culture & Society, 16(1), 41-58.
Burrell, G., & Morgan, G. (1979). Sociological paradigm and organisational analysis. Elements of the sociology of corporate life. London: Heinemann Educational Books.
Calvo-Villada, A. P. (2007). Sociología de la profesión contable en Colombia. Contaduria Universidad de Antioquia (50), 77-92.
Cardona-Hernández, J. D. (2013). Consideraciones de la contabilidad desde la teoría social de Pierre Bourdieu. Trazos para repensar la heterodoxia. En-Contexto, 1(1), 193-213.
Chiapello, E., & Baker, R. (2011). The introduction of French theory into English language accounting research. Accounting, Auditing & Accountability Journal, 24(2), 140-160.
Clegg, S. (2006). The bounds of rationality: power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863.
Cooper, C. (2002). Critical accounting in Scotland. Critical Perspectives on Accounting, 13(4), 451-462.
Cooper, C., & Coulson, A. B. (2013). Accounting activism and Bourdieu’s ‘collective intellectual’ - Reflections on the ICL Case. Critical Perspectives on Accounting, In press.
Cooper, C., Coulson, A., & Taylor, P. (2011). Accounting for human rights: Doxic health and safety practices - The accounting lesson from ICL. Critical Perspectives on Accounting, 22(8), 738-758.
Creswell, J. W. (2009). Research desing: Qualitative, quantitative, and mixed methods approaches. Thousand Oaks, CA: Sage.
Denyer, D., & Neely, A. (2004). Introduction to special issue: innovation and productivity performance in the UK. International Journal of Management Reviews, 5-6(3-4), 131-135.
Emirbayer, M., & Johnson, V. (2008). Bourdieu and organizational analysis. Theory and Society, 37(1), 1-44.
Farjaudon, A. L., & 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.
Feyerabend, P. K. (1993). Against method: Outline of an anarchist theory of knowledge. London: Verso.
Golsorkhi, D., Leca, B., Lounsbury, M., & Ramirez, C. (2009). Analysing, accounting for and unmasking domination: On our role as scholars of practice, practitioners of social science and public intellectuals. Organization, 16(6), 779-797.
Hamilton, G., & Ó hÓgartaigh, C. (2009). The Third Policeman: ‘The true and fair view’, language and the habitus of accounting. Critical Perspectives on Accounting, 20(8), 910-920.
Hutaibat, K., von Alberti-Alhtaybat, L., & Al-Htaybat, K. (2011). Strategic management accounting and the strategising mindset in an English higher education institutional context. Journal of Accounting & Organizational Change, 7(4), 358-390.
Ikin, C., Johns, L., & Hayes, C. (2012). Field, capital and habitus: An oral history of women in accounting in Australia during World War II. Accounting History, 17(2), 75-192.
Jacobs, K. (2011). Enlightenment and emancipation: Reflections for critical accounting research. Critical Perspectives on Accounting, 22(5), 510-515.
Jacobs, K., & Evans, S. (2012). Constructing accounting in the mirror of popular music. Accounting, Auditing & Accountability Journal, 25(4), 673-702.
Jayasinghe, K., & Wickramasinghe, D. (2011). Power over empowerment: Encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting, 22(4), 396-414.
Kurunmäki, L. (1999). Professional vs financial capital in the field of health care –struggles for the redistribution of power and control. Accounting, Organizations and Society, 24(2), 95-124.
Lee, T. (1995). Shaping the US academic accounting research profession: The American Accounting Association and the social construction of a professional elite. Critical Perspectives on Accounting, 6(3), 241-261.
Lee, T. A. (1999). Anatomy of a professional élite: The executive committee of the American Accounting Association 1916-1996. Critical Perspectives on Accounting, 10(2), 247-264.
Lukka, K., & Granlund, M. (2002). The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society, 27(1-2), 165-190.
Macías, H. A., & Cortés, J. R. (2009). El campo de la investigación contable: oportunidades para los investigadores colombianos. Cuadernos de Contabilidad, 10(26), 21-50.
Macintosh, N. B. (2009). Accounting and the truth of earnings reports: philosophical considerations. European Accounting Review, 18(1), 141-175.
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.
Martínez-Pino, G. L. (2007). La educación contable en el nuevo contexto de significación. Contaduría Universidad de Antioquia (50), 43-76.
McPhail, K., Paisey, C., & Paisey, N. J. (2010). Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice. Critical Perspectives on Accounting, 21(1), 31-50.
Neu, D. (2006). Accounting for public space. Accounting, Organizations and Society, 31(4-5), 391-414.
Neu, D. (10 de 6 de 2007). University of Calgary, Latin American Research Centre.Recuperado el 10 de 3 de 2014, de 2006-2007 Resident fellowship, final report: http://larc.ucalgary.ca/sites/larc.ucalgary.ca/files/final_report_neu_for_website.pdf
Neu, D., & Ocampo, E. (2007). Doing missionary work: The World Bank and the diffusion of financial practices. Critical Perspectives on Accounting, 18(3), 363-389.
Neu, D., Cooper, D. J., & Everett, J. (2001). Critical accounting interventions. Critical Perspectives on Accounting, 12(6), 735-762.
Neu, D., Everett, J., Rahaman, A. S., & Martinez, D. (2013). Accounting and networks of corruption. Accounting, Organizations and Society, 38(6-7), 505-524.
Neu, D., Friesen, C., & Everett, J. (2003). The changing internal market for ethical discourses in the Canadian CA profession. Accounting, Auditing & Accountability Journal, 16(1), 70- 103.
Neu, D., Ocampo, E., Graham, C., & Heincke, M. (2006). ‘‘Informing’’ technologies and the World Bank. Accounting, Organizations and Society, 31(7), 635-662.
Neu, D., Silva, L., & Ocampo, E. (2008). Diffusing financial practices in Latin American higher education Understanding the intersection between global influence and thelocal context. Accounting, Auditing & Accountability Journal, 21(1), 49-77.
Ocampo, E., & Ortega, J. C. (2013). Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: the case of Mexico. Critical Perspectives on Accounting, 24(2), 145-153.
Rahaman, A. S., Everett, J., & Neu, D. (2007). Accounting and the move to privatize water services in Africa. Accounting, Auditing & Accountability Journal, 20(5), 637-670.
Ramirez, C. (2001). Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society, 26(4-5), 391- 418.
Spence, C., & Brivot, M. (2011). No French, no more: Language-based exclusion in North America’s first professional accounting association, 1879-1927. Accounting History Review, 21(2), 163-184.
Suárez-Pineda, J. A. (2009). Lineamientos para la construcción del campo contable: un enfoque social-histórico. Revista Lúmina (10), 8-32.
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222.
Xu, Y., & Xu, X. (2008). Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society, 33(1), 73-102.
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spelling 2017-06-15T22:05:24Z2017-06-15T22:05:24Z2014Macías, H. A. (2014). Introducción a la investigación contable basada en la obra de Pierre Bourdieu. Contaduría Universidad de Antioquia, 64, 101-12101204203http://hdl.handle.net/11407/3474El objetivo de este artículo es presentar el proceso de introducción de la obra del sociólogo francés Pierre Bourdieu en la academia contable, para comprender los avances que se han dado al respecto en los últimos 30 años y el potencial como base teórica y metodológica para la investigación futura inscrita en las corrientes crítica e interpretativa. Para cumplir ese objetivo se llevó a cabo una revisión sistemática de literatura, lo cual permitió identificar los artículos publicados en los espacios naturales donde se han llevado a cabo este tipo de investigación. Entre los resultados se presenta una identificación clara de las revistas donde se discute la investigación contable basada en Pierre Bourdieu, se relata cómo llegó la obra de Bourdieu a la investigación contable, cómo se ha aplicado su sistema conceptual campo-capital-habitus, qué uso se ha dado a su concepto de dominación y, por último, se discuten las “teorías” de Bourdieu.The aim of this paper is to introduce the work of the French sociologist Pierre Bourdieu in the accounting academy that helps to understand the given advances about in the last 30 years and the potential as theoretical and methodological basis for future research enrolled in the critical and interpretative currents. In order to achieve this aim, a systematic revision of literature was carried out, allowing identify the published articles in the natural spaces where this kind of research is made. Among the results, it is presented a clear identification of the journals where accounting research based on Pierre Bourdieu is discussed. It recounted how his work went into the accounting research, how his conceptual system field-capital-habitus has been applied, what is the use given to his domination concept, and finally the Bourdieu “theories” are discussed.Le but de cet article est de présenter le processus d’introduction des travaux du sociologue français Pierre Bourdieu dans l’académie comptable. Tout cela, afin de comprendre le progrès qui a été fait à ce sujet au cours des 30 dernières années, mais également de comprendre le potentiel comme base théorique et méthodologique pour la recherche future inscrite dans les courants critiques et interprétatifs. Pour atteindre cet objectif, on a effectué une révision bibliographique systématique qui a permis l’identification des articles publiés dans les espaces naturelles où ce type de recherche est réalisé. Parmi les résultats, on présente une identification claire des revues où la recherche comptable fondée sur Pierre Bourdieu est discutée. L’article raconte comment le travail de Bourdieu a atteint la recherche comptable, la façon d’appliquer son système conceptuel champcapital-habitus et quel est l’usage donné à son concept de domination. Finalement, les théories de Bourdieu sont discutées.O objetivo deste artigo é apresentar o processo de introdução do trabalho do sociólogo francês Pierre Bourdieu na academia da contabilidade, para entender os progressos ocorridos nos últimos 30 anos e o potencial como uma base teórica e metodológica para pesquisas futuras inscritas nas correntes crítica e interpretativa. Para cumprir este objetivo foi realizada uma revisão bibliográfica sistemática, o que permitiu que se identificassem os artigos publicados nos espaços em que foi realizado este tipo de pesquisa. Entre os resultados apresenta-se uma identificação clara das revistas em que é discutida a pesquisa em contabilidade com base em Pierre Bourdieu, narra-se como a obra de Bourdieu chegou à pesquisa em contabilidade, o modo como se tem aplicado seu sistema conceitual campo-capital-habitus, o uso que se tem dado ao seu conceito de dominação e, finalmente, discutem-se as “teorias” de Bourdieu.spaUniversidad de AntioquiaMaestría en Contabilidad Internacional y de GestiónFacultad de Ciencias Económicas y Administrativashttps://aprendeenlinea.udea.edu.co/revistas/index.php/cont/article/view/23164/19060Contaduría Universidad de Antioquia, 64, 101-121.Bourdieu, P. (1975). La spécificité du champ scientifique et les conditions sociales du progrès de la raison. Sociologie et sociétés, 7(1), 91-118.Bourdieu, P. (1980). The logic of practice. Stanford: Stanford University Press.Bourdieu, P. (1984). Distinction: a social critique of the judgement of taste. London: Routledge.Bourdieu, P. (1989). The corporatism of the universal: the role of intellectuals in the modern world. Telos, 81, 99-110.Bourdieu, P. (1990). Homo Academicus. Oxford: Pility Press.Bourdieu, P. (1998). Acts of resistance: Against the tyranny of the market. New York: New Press.Bourdieu, P., & Wacquant, L. (1992). An invitation to reflexive sociology. Cambridge: Polity Press.Bourdieu, P., & Wacquant, L. (1999). On the cunning of imperialist reason. Theory, Culture & Society, 16(1), 41-58.Burrell, G., & Morgan, G. (1979). Sociological paradigm and organisational analysis. Elements of the sociology of corporate life. London: Heinemann Educational Books.Calvo-Villada, A. P. (2007). Sociología de la profesión contable en Colombia. Contaduria Universidad de Antioquia (50), 77-92.Cardona-Hernández, J. D. (2013). Consideraciones de la contabilidad desde la teoría social de Pierre Bourdieu. Trazos para repensar la heterodoxia. En-Contexto, 1(1), 193-213.Chiapello, E., & Baker, R. (2011). The introduction of French theory into English language accounting research. Accounting, Auditing & Accountability Journal, 24(2), 140-160.Clegg, S. (2006). The bounds of rationality: power/history/imagination. Critical Perspectives on Accounting, 17(7), 847-863.Cooper, C. (2002). Critical accounting in Scotland. Critical Perspectives on Accounting, 13(4), 451-462.Cooper, C., & Coulson, A. B. (2013). Accounting activism and Bourdieu’s ‘collective intellectual’ - Reflections on the ICL Case. Critical Perspectives on Accounting, In press.Cooper, C., Coulson, A., & Taylor, P. (2011). Accounting for human rights: Doxic health and safety practices - The accounting lesson from ICL. Critical Perspectives on Accounting, 22(8), 738-758.Creswell, J. W. (2009). Research desing: Qualitative, quantitative, and mixed methods approaches. Thousand Oaks, CA: Sage.Denyer, D., & Neely, A. (2004). Introduction to special issue: innovation and productivity performance in the UK. International Journal of Management Reviews, 5-6(3-4), 131-135.Emirbayer, M., & Johnson, V. (2008). Bourdieu and organizational analysis. Theory and Society, 37(1), 1-44.Farjaudon, A. L., & 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.Feyerabend, P. K. (1993). Against method: Outline of an anarchist theory of knowledge. London: Verso.Golsorkhi, D., Leca, B., Lounsbury, M., & Ramirez, C. (2009). Analysing, accounting for and unmasking domination: On our role as scholars of practice, practitioners of social science and public intellectuals. Organization, 16(6), 779-797.Hamilton, G., & Ó hÓgartaigh, C. (2009). The Third Policeman: ‘The true and fair view’, language and the habitus of accounting. Critical Perspectives on Accounting, 20(8), 910-920.Hutaibat, K., von Alberti-Alhtaybat, L., & Al-Htaybat, K. (2011). Strategic management accounting and the strategising mindset in an English higher education institutional context. Journal of Accounting & Organizational Change, 7(4), 358-390.Ikin, C., Johns, L., & Hayes, C. (2012). Field, capital and habitus: An oral history of women in accounting in Australia during World War II. Accounting History, 17(2), 75-192.Jacobs, K. (2011). Enlightenment and emancipation: Reflections for critical accounting research. Critical Perspectives on Accounting, 22(5), 510-515.Jacobs, K., & Evans, S. (2012). Constructing accounting in the mirror of popular music. Accounting, Auditing & Accountability Journal, 25(4), 673-702.Jayasinghe, K., & Wickramasinghe, D. (2011). Power over empowerment: Encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting, 22(4), 396-414.Kurunmäki, L. (1999). Professional vs financial capital in the field of health care –struggles for the redistribution of power and control. Accounting, Organizations and Society, 24(2), 95-124.Lee, T. (1995). Shaping the US academic accounting research profession: The American Accounting Association and the social construction of a professional elite. Critical Perspectives on Accounting, 6(3), 241-261.Lee, T. A. (1999). Anatomy of a professional élite: The executive committee of the American Accounting Association 1916-1996. Critical Perspectives on Accounting, 10(2), 247-264.Lukka, K., & Granlund, M. (2002). The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society, 27(1-2), 165-190.Macías, H. A., & Cortés, J. R. (2009). El campo de la investigación contable: oportunidades para los investigadores colombianos. Cuadernos de Contabilidad, 10(26), 21-50.Macintosh, N. B. (2009). Accounting and the truth of earnings reports: philosophical considerations. European Accounting Review, 18(1), 141-175.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.Martínez-Pino, G. L. (2007). La educación contable en el nuevo contexto de significación. Contaduría Universidad de Antioquia (50), 43-76.McPhail, K., Paisey, C., & Paisey, N. J. (2010). Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice. Critical Perspectives on Accounting, 21(1), 31-50.Neu, D. (2006). Accounting for public space. Accounting, Organizations and Society, 31(4-5), 391-414.Neu, D. (10 de 6 de 2007). University of Calgary, Latin American Research Centre.Recuperado el 10 de 3 de 2014, de 2006-2007 Resident fellowship, final report: http://larc.ucalgary.ca/sites/larc.ucalgary.ca/files/final_report_neu_for_website.pdfNeu, D., & Ocampo, E. (2007). Doing missionary work: The World Bank and the diffusion of financial practices. Critical Perspectives on Accounting, 18(3), 363-389.Neu, D., Cooper, D. J., & Everett, J. (2001). Critical accounting interventions. Critical Perspectives on Accounting, 12(6), 735-762.Neu, D., Everett, J., Rahaman, A. S., & Martinez, D. (2013). Accounting and networks of corruption. Accounting, Organizations and Society, 38(6-7), 505-524.Neu, D., Friesen, C., & Everett, J. (2003). The changing internal market for ethical discourses in the Canadian CA profession. Accounting, Auditing & Accountability Journal, 16(1), 70- 103.Neu, D., Ocampo, E., Graham, C., & Heincke, M. (2006). ‘‘Informing’’ technologies and the World Bank. Accounting, Organizations and Society, 31(7), 635-662.Neu, D., Silva, L., & Ocampo, E. (2008). Diffusing financial practices in Latin American higher education Understanding the intersection between global influence and thelocal context. Accounting, Auditing & Accountability Journal, 21(1), 49-77.Ocampo, E., & Ortega, J. C. (2013). Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: the case of Mexico. Critical Perspectives on Accounting, 24(2), 145-153.Rahaman, A. S., Everett, J., & Neu, D. (2007). Accounting and the move to privatize water services in Africa. Accounting, Auditing & Accountability Journal, 20(5), 637-670.Ramirez, C. (2001). Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society, 26(4-5), 391- 418.Spence, C., & Brivot, M. (2011). No French, no more: Language-based exclusion in North America’s first professional accounting association, 1879-1927. Accounting History Review, 21(2), 163-184.Suárez-Pineda, J. A. (2009). Lineamientos para la construcción del campo contable: un enfoque social-histórico. Revista Lúmina (10), 8-32.Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222.Xu, Y., & Xu, X. (2008). Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society, 33(1), 73-102.Contaduría Universidad de AntioquiaInvestigación contableCrítica interpretativaRevisión sistemáticaBourdieuAccounting researchInterpretative critiqueSystematic reviewBourdieuRecherche comptableCritique interprétativeRévision systématiqueBourdieuPesquisa em contabilidadeCrítica, interpretativaRevisão sistemáticaBourdieuIntroducción a la investigación contable basada en la obra de Pierre BourdieuIntroduction to accounting research based on the work of Pierre BourdieuIntroduction à la recherche comptable basée sur le travail de Pierre BourdieuIntrodução à pesquisa em contabilidade baseada na obra de Pierre BourdieuArticleinfo:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Macías, Hugo A.Macías, Hugo A.; Universidad de MedellínTHUMBNAILportada.pngportada.pngimage/png9942http://repository.udem.edu.co/bitstream/11407/3474/2/portada.png4a9367d8ead9bc42ca617e464db0a13eMD52ORIGINALArticulo.htmlVer PDF en página del publicadortext/html529http://repository.udem.edu.co/bitstream/11407/3474/1/Articulo.htmlc11ad1e59208c09642da4b71bfa18422MD5111407/3474oai:repository.udem.edu.co:11407/34742020-05-27 18:24:29.157Repositorio Institucional Universidad de Medellinrepositorio@udem.edu.co

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