2026-06-21T18:13:43Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/62132024-05-13T09:54:05Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

Archel, Pablo Carrasco Fenech, Francisco García-Benau, María Antonia Larrinaga González, Carlos 2021-11-23T11:44:41Z 2021-11-23T11:44:41Z 2022-07 1045-2354 http://hdl.handle.net/10259/6213 10.1016/j.cpa.2021.102359 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. Ministerio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants RTI2018-099920-B-I00 and BU058P17). eng Elsevier Critical Perspectives on Accounting. 2021, V. 86, 102359 https://doi.org/10.1016/j.cpa.2021.102359 info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/RTI2018-099920-B-I00/ES/CONTABILIDAD COMO INSTRUMENTO MEDIADOR ENTRE LA CIENCIA DE LA SOSTENIBILIDAD Y EL COMPORTAMIENTO DE LAS ORGANIZACIONES info:eu-repo/grantAgreement/Junta de Castilla y León//BU058P17//Contabilidad y transformación de la gobernanza empresarial como contribución al desarrollo sostenible Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Critical accounting Industrial relations Intellectual interventions Reflexivity Derecho y economía Gestión de empresas Law and economics Industrial management Intellectual engagements of accounting academics: The ‘forecasted losses' intervention info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion