RT info:eu-repo/semantics/article
T1 Intellectual engagements of accounting academics: The ‘forecasted losses' intervention
A1 Archel, Pablo
A1 Carrasco Fenech, Francisco
A1 García-Benau, María Antonia
A1 Larrinaga González, Carlos
K1 Critical accounting
K1 Industrial relations
K1 Intellectual interventions
K1 Reflexivity
K1 Derecho y economía
K1 Law and economics
K1 Gestión de empresas
K1 Industrial management
AB 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.
PB Elsevier
SN 1045-2354
YR 2022
FD 2022-07
LK http://hdl.handle.net/10259/6213
UL http://hdl.handle.net/10259/6213
LA eng
NO Ministerio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants RTI2018-099920-B-I00 and BU058P17).
DS Repositorio Institucional de la Universidad de Burgos
RD 23-nov-2024