Universidad de Burgos RIUBU Principal Default Universidad de Burgos RIUBU Principal Default
  • español
  • English
  • français
  • Deutsch
  • português (Brasil)
  • italiano
Universidad de Burgos RIUBU Principal Default
  • Ayuda
  • Contactez-nous
  • Faire parvenir un commentaire
  • Acceso abierto
    • Archivar en RIUBU
    • Acuerdos editoriales para la publicación en acceso abierto
    • Controla tus derechos, facilita el acceso abierto
    • Sobre el acceso abierto y la UBU
    • español
    • English
    • français
    • Deutsch
    • português (Brasil)
    • italiano
    • español
    • English
    • français
    • Deutsch
    • português (Brasil)
    • italiano
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Parcourir

    Tout RIUBUCommunautés & CollectionsPar date de publicationAuteursTitresSujetsCette collectionPar date de publicationAuteursTitresSujets

    Mon compte

    Ouvrir une sessionS'inscrire

    Statistiques

    Statistiques d'usage de visualisation

    Compartir

    Voir le document 
    •   Accueil de RIUBU
    • E-Prints
    • Untitled
    • Untitled
    • Untitled
    • Voir le document
    •   Accueil de RIUBU
    • E-Prints
    • Untitled
    • Untitled
    • Untitled
    • Voir le document

    Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10259/6213

    Título
    Intellectual engagements of accounting academics: The ‘forecasted losses' intervention
    Autor
    Archel, Pablo
    Carrasco Fenech, Francisco
    García-Benau, María Antonia
    Larrinaga González, CarlosAutoridad UBU Orcid
    Publicado en
    Critical Perspectives on Accounting. 2021, V. 86, 102359
    Editorial
    Elsevier
    Fecha de publicación
    2022-07
    ISSN
    1045-2354
    DOI
    10.1016/j.cpa.2021.102359
    Résumé
    This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, policymaking, and social issues. This intervention illustrates the different manners in which administrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case.
    Palabras clave
    Critical accounting
    Industrial relations
    Intellectual interventions
    Reflexivity
    Materia
    Derecho y economía
    Law and economics
    Gestión de empresas
    Industrial management
    URI
    http://hdl.handle.net/10259/6213
    Versión del editor
    https://doi.org/10.1016/j.cpa.2021.102359
    Aparece en las colecciones
    • Untitled
    Attribution-NonCommercial-NoDerivatives 4.0 Internacional
    Documento(s) sujeto(s) a una licencia Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 Internacional
    Fichier(s) constituant ce document
    Nombre:
    Archel-Cpa_2021.pdf
    Tamaño:
    1.182Mo
    Formato:
    Adobe PDF
    Thumbnail
    Voir/Ouvrir

    Métricas

    Citas

    Academic Search
    Ver estadísticas de uso

    Exportar

    RISMendeleyRefworksZotero
    • edm
    • marc
    • xoai
    • qdc
    • ore
    • ese
    • dim
    • uketd_dc
    • oai_dc
    • etdms
    • rdf
    • mods
    • mets
    • didl
    • premis
    Afficher la notice complète