Show simple item record

dc.contributor.authorArchel, Pablo
dc.contributor.authorCarrasco Fenech, Francisco
dc.contributor.authorGarcía-Benau, María Antonia
dc.contributor.authorLarrinaga González, Carlos 
dc.date.accessioned2021-11-23T11:44:41Z
dc.date.available2021-11-23T11:44:41Z
dc.date.issued2021-08
dc.identifier.issn1045-2354
dc.identifier.urihttp://hdl.handle.net/10259/6213
dc.description.abstractThis 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.en
dc.description.sponsorshipMinisterio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants RTI2018-099920-B-I00 and BU058P17).en
dc.language.isoenges
dc.publisherElsevieres
dc.relation.ispartofCritical Perspectives on Accounting. 2021, 102359en
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectCritical accountingen
dc.subjectIndustrial relationsen
dc.subjectIntellectual interventionsen
dc.subjectReflexivityen
dc.subject.otherDerecho y economíaes
dc.subject.otherLaw and economicsen
dc.subject.otherEmpresas-Gestiónes
dc.subject.otherIndustrial managementen
dc.titleIntellectual engagements of accounting academics: The ‘forecasted losses' interventionen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1016/j.cpa.2021.102359es
dc.identifier.doi10.1016/j.cpa.2021.102359
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record