2026-04-27T20:06:39Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/92582024-06-15T00:05:26Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

Correa, Carmen 8ea8144b-4876-4fd0-a6df-5cbe85b2c585 600 Laine, Matías 5a2e095d-b4c1-40a2-8176-61015c2e5a05 600 Larrinaga González, Carlos 312 600 0000-0002-7000-4619 2024-06-14T07:06:27Z 2024-06-14T07:06:27Z 2023-12 1045-2354 http://hdl.handle.net/10259/9258 10.1016/j.cpa.2023.102554 There is a long-standing debate within the social and environmental accounting research community concerning whether research engagement with (commercial) organisations and decision-makers is detrimental to the pursuit of sustainability transformation. Those critical of engagement research see such an approach as futile or outright harmful, suggesting that scholars are bound to be co-opted in the process and essentially end up reproducing systems of domination. In response, we emphasise in this paper how engagement research requires an exercise of reflexivity, which, hopefully, makes us “more conscious and more systematic” about engagement research and provides “the mutual surveillance” (Bourdieu, 2000b, p. 119) required for this academic exercise. Drawing on Bourdieu’s Pascalian Meditations, we discuss the implications of the notions of intellectual autonomy and scientific capital in the field of social and environmental accounting research and stress that both the scholastic situation and engagement with the social world are necessary elements for scholarship. We argue, on the one hand, that critical research in social and environmental accounting is a key mechanism to enhance the scientific capital of the field—through improved theorising of power and conflict—and hence retain (strengthen) the autonomy of social and environmental accounting. On the other hand, we also suggest that reinvigorating research on the relevance of accounting techniques for sustainable development is essential for our scientific capital and the wider contribution of social accounting across intellectual fields and beyond. We wish to thank Editor Yves Gendron and the two anonymous referees for their substantial comments challenging us to develop, reflect upon and clarify our thinking. We are grateful for the financial assistance provided by Ministerio de Economía y Competitividad, FEDER, Academy of Finland and Consejería de Educación, Junta de Castilla y León (Grants ECO2015-65782-P, RTI2018-099920-B-I00 and BU058P17). Previous drafts of this paper were presented at the 2015 IPA Conference in Stockholm and at a research seminar in Strathclyde University. application/pdf eng Elsevier Critical Perspectives on Accounting. 2023, V. 97, 102554 https://doi.org/10.1016/j.cpa.2023.102554 Atribución 4.0 Internacional http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess Engagement research Bourdieu Intellectual fields Intellectual autonomy Scientific capital Social and environmental accounting Practical reason Contabilidad social Inversiones éticas Social accounting Investments-Moral and ethical aspects Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Critical Perspectives on Accounting 97 THUMBNAIL Correa-cpa_2023.pdf.jpg Correa-cpa_2023.pdf.jpg IM Thumbnail image/jpeg 4818 https://riubu.ubu.es/bitstream/10259/9258/4/Correa-cpa_2023.pdf.jpg 31798dbd225dc09d9f9a4ffd8679f148 MD5 4 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/9258/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 908 https://riubu.ubu.es/bitstream/10259/9258/2/license_rdf 0175ea4a2d4caec4bbcc37e300941108 MD5 2 ORIGINAL Correa-cpa_2023.pdf Correa-cpa_2023.pdf application/pdf 686075 https://riubu.ubu.es/bitstream/10259/9258/1/Correa-cpa_2023.pdf d47c89d48dcb97d590761d3bb3adbade MD5 1 10259/9258 oai:riubu.ubu.es:10259/9258 2024-06-15 02:05:26.707 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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