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This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

The purpose of this paper is to introduce Bourdieu’s social theory, and its “thinking tools” of habitus, doxa, field and capital, as a sensemaking theory.

The emic research studied, for a particular group, the firm-wide implementation of a new system. The study used data occurring naturally in the organization (executive newsletters), and externally (third-party surveys), as well as 23 participant interviews to structure the social space (field) and determine what is of interest (identity). Interviews were coded for habitus, doxa, field, capital, symbolic violence and strategies to re-assert interviewees’ own doxa versus logic imposed by the powerful.

A unique, esteemed identity was being erased through executive attempts to introduce a new culture at the firm, and the new systems represented a challenge to this valued identity. Participants used strategies to re-assert their identity through not participating in the logic of the new tool: discussing misuse, lack of use, relative unimportance and low priority of the new tool.

Change that threatens an esteemed, valued identity is more likely to be resisted. The logic of an established practice or system (beyond merely gathering user requirements) is beneficial in understanding potential reactions to a new system. Change in systems that occur simultaneously with the imposition of a new culture, particularly where the system is seen as being a representation of that imposed culture, may be resisted through non-practice (misuse or lack of use) of the new system.

The paper demonstrates the applicability of Bourdieu’s social theory to organizational studies, providing a sensemaking of change and acts of resistance.

This paper investigates the relationship between accounting and accountability practices in Muslim secondary schools in Tanzania using Bourdieusian perspective. The purpose of this paper is to address this issue.

In-depth interviews were conducted with school owners, teachers, accountants, an imam and leaders of Muslim organizations. Corroborative evidence was gathered through review of documentary sources. The data were analyzed using a mapping approach.

The findings show that powerful actors in the schools studied proactively selected accounting practices that supported their particular doxa of survival, access or legitimacy. Also, Fiisabilillah is identified as an existential doxa, and this was found to be more influential than individual accountability doxa and responsible for adherence to work among weak agents despite an inappropriate environment. As a result, accounting practices become “rhetoric” and play a minimal role in discharging both “sacred” and “secular” accountability to both human beings and God.

The findings suggest that accounting practices must be understood in the context of the socioeconomic and political settings in which the organization operates.

Most studies of accounting and accountability have focused on developed countries. This is one of the few studies to explore the phenomenon in the context of Muslim schools in a developing country.

The authors explore the market agora and the shaping of markets as controversies over the meaning and practices related to sustainability evolved. This study aims to explore what happened in a market-oriented policy regime, which aimed to address sustainability in farming and food, to assess the impact of the policy on the vegetable sector in England and to consider whether the market-oriented policy regime created a more sustainable food system for Britain.

The authors examined policy documents – agenda setting reports, policy frameworks and operational plans – and conducted interviews with experts – including policymakers, agronomists and the growers themselves, from across this heterogeneous production sector.

The authors found that while controversy over the meaning of sustainability impacted on the evolution of food policy and grower business practices, market conceptualisations remained in a doxic mode – naturalised and beyond dispute throughout the market agora.

This is a study of a single sub-sector of the fruit and vegetable sector in a single European country and over a particular period of time. It presents a detailed, authentic representation of that sub-sector in context and diverse information sources were used to gain a variety of perspectives. However, it is acknowledged that this is a limited, qualitative study involving relatively few key informant interviews.

The authors’ explanation suggests that market doxa limited how policymakers and market agora understood the economic challenges and the solutions that could be deployed for English vegetable growers, a sector so pivotal for sustainability. The authors propose that ideas from industrial marketing can be used to reignite controversy, challenge market doxa, and in doing so create space for progress in creating sustainable markets.

The authors deploy an approach advocated by Blanchet and Depeyre (2016) and use controversy to explore the evolution of policy for sustainability and market shaping in the English vegetable sector agora. In doing so the authors create a novel explanation of why policy, which aimed to usher in a sustainable market, fell short of its aims and contribute to an under-researched area examining policy for sustainability in a B2B context.

The past three decades have witnessed an upsurge in inclusive education research and practice informed by a variety of epistemologies. This chapter is set against the backdrop of contemporary theorising of inclusive education research and practice. The key focus is to discuss the habitus, capital, doxa and field concepts of Pierre Bourdieu and their place in previous, present and future inclusive education scholarship. In the light of this undertaking, the chapter makes contribution to knowledge in terms of making theory visible through practice.

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective guided by Bourdieusian sociology.

Oriented by historicist ontology and historical epistemology, this research is classified as qualitative, descriptive and documentary, with narrative analysis and case study. The selected organization-case was Samarco Minerações, S.A. The documentary sources considered were sustainability reports, social networks channels and news published in Brazilian newspapers of high circulation. The collected information was submitted to the narrative analysis method.

Samarco Minerações, S.A. maintained the sustainability posture before and after the ore tailings dam rupture. The decision models adopted (decentralized) and the moved capitals (economic and technological) after the ecocide revealed a change in the organizational practices in front of a new instability scenario, and the organization’s attempt to reach acknowledgment, legitimacy and power.

The organization was selected because of its involvement in an ecocide. The crime generated economic (suspension of tax collection caused by the organizational inactivity), social (unemployment and deaths) and environmental (iron ore tailings contaminated the region’s ecosystem) impacts.

The greatest value and contribution this paper offers is an alternative intermediary methodological approach using Bourdieusian micro-sociology to analyze narratives based on capitals dynamics and doxa. This theoretical and methodological approach can prove fruitful for further research in sustainability studies on other topics, and even in other fields.

Analisar, bajo orientación de la sociología bourdieusiana los capitales movidos en decisiones sobre sustentabilidade, desde narrativas referentes a Samarco Minerações S.A.

Orientado por una ontología historicista y epistemología histórica, esa pesquisa se clasifica como: cualitativa, descriptiva y documental, con el analisis de narrativa y estudio de caso. La organización elegida fue Samarco Minerações S.A. Las fuentes documentales fueron: informes de sustentabilidad, canales en redes sociales y notícias publicadas en periódicos brasileños de gran circulación. Las informaciones recogidas fueron sometidas al método de analisis narrativa.

La Samarco Minerações S.A. mantuvo la postura de sustentabilidad antes y después del rompimiento de la represa. Los modelos de decisiones adoptados (descentralizado) y los capitales manejados (económico y tecnológico) después el ecocidio, revelaron un cambio en las prácticas organizacionales frente una escena de instabilidad, y el intento de la organización de alcanzar reconocimiento, legitimidad y poder.

La organización fue elegida por su participación en un ecocidio. El crimen generó impactos económicos (interrupción de recaudación de los impuestos causado por la inaticvidad organizacional), impacto social (desempleo y muertes), impacto ambiental (desechos de minério del hierro contaminarón al ecosistema de la región).

El principal valor y contribución que el artículo ofrece es un enfoque metodológico intermedio y alternativo que se utiliza de la microsociología bourdieusiana para analisar narrativas basadas en la dinamica de los capitales y de la doxa. El enfoque teorico metodológico puede ser benéfico para las nuevas pesquisas en los estudios de sustentabilidad, de las narrativas, en otros temas y hasta mismo en otros campos.

Analisar, sob orientação da sociologia bourdieusiana, os capitais movimentados em decisões sobre sustentabilidade, a partir de narrativas da e referentes à Samarco Minerações S.A.

Orientada por uma ontologia historicista e epistemologia histórica, essa pesquisa classifica-se como: qualitativa, descritiva e documental, com análise de narrativa e estudo de caso. A organização selecionada foi a Samarco Minerações S.A. As fontes documentais foram: relatórios de sustentabilidade, canais em redes sociais e notícias publicadas em jornais brasileiros de grande circulação. As informações coletadas foram submetidas ao método de análise narrativa.

A Samarco Minerações S.A. manteve a postura de sustentabilidade antes e após o rompimento da barragem. Os modelos de decisão adotados (descentralizado) e os capitais movimentados (econômico e tecnológico) após o ecocídio, revelaram uma mudança nas práticas organizacionais diante de um cenário de instabilidade, e a tentativa da organização de alcançar reconhecimento, legitimidade e poder.

A organização foi selecionada por seu envolvimento em um ecocídio. O crime gerou impacto econômicos (suspensão de arrecadação de impostos causada pela inatividade organizacional), impacto social (desempregos e mortes), impacto ambiental (rejeitos de minério de ferro contaminaram o ecossistema da região).

O principal valor e contribuição que o artigo oferece é uma abordagem metodológica intermediária e alternativa que se utiliza da microssociologia bourdieusiana para analisar narrativas baseadas na dinâmica dos capitais e da doxa. A abordagem teórico-metodológica pode ser benéfica para novas pesquisas em estudos de sustentabilidade, de narrativas, em outros temas e até mesmo em outros campos.

As a result of a plethora of scholarly articles by feminist scholars of entrepreneurship, it is now widely accepted that the notion of entrepreneurship is ideologically skewed towards masculine ideology. Although this body of work has been quietly acknowledged, it has not invoked a reply, or refutation, from male entrepreneurship scholars. Nor has it led to an increase in studies about the influence of masculinity on entrepreneurial behaviour or identity. Therefore, the purpose of this paper is to begin to address this by analysing an alternative social construction of entrepreneurship relating to how masculinity influences entrepreneurial identity in print. The data used are text from the thinly veiled biographical novel Cityboy written in an aggressive and unashamedly masculine style. Whilst the focus is not upon entrepreneurs per se, it is upon the male‐oriented entrepreneurial institution that is the “city.”

The methodological approach used in this paper is that of biographical analysis; supported by a supplementary analysis of similar biographies of traders; this is triangulated by photographs downloaded from the internet. This approach allows rich data to be collected from practical sources permitting a comparative approach to be adopted. The approach has obvious limitations but is a practical method.

The results from this empirical study are tentative but illustrate that the socially constructed nature of the “city trader” as an entrepreneurial identity is portrayed as being a manly pursuit; and how such discrimination is inherent within an institutionalised systemic behaviour in which men are encouraged to be risk‐takers and players. This institutionalised “boyish” behaviour is used to build up a masculine identity rooted in Thatcherite enterprise culture. Although no clear conclusion can be articulated because of the subjective nature of the interpretation, links with accepted entrepreneurship theory are drawn. It is thus an exploratory study into the pervasiveness of masculine doxa in constructing entrepreneurial identity. The paper makes an incremental contribution by acknowledging the power of male dominance in shaping entrepreneurial realities albeit the conclusions are mainly drawn from one book.

This paper opens up the field for further studies of skewed masculine entrepreneurial identities under the rubric of the “bad boy entrepreneur.”

In critically discussing and acknowledging the male genderedness of entrepreneurial identity in a particular system, this paper makes a contribution to the understanding of the socially constructed nature of how to tell, understand and appreciate stories which present an entrepreneurial identity. Granted the hero of the story is fictional but the overlaps with the accepted storylines of entrepreneur stories are illuminating. The paper provides another heuristic device for understanding the social construction of gendered entrepreneurial identities, making it of interest to feminist scholars of entrepreneurship and to social constructionists alike.

The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga.

Bourdieu’s concepts of doxa and capital provided the framework for problematizing the fluidity of practices of accounting as both a form of power and of resistance. The authors used a qualitative field study design based on a combination of a documentary analysis of these loan agreements and interviews with key actors and informants.

The role of accounting in relation to subaltern groups is mediated by the doxic rules and existing capital arrangements at the national and the local or village level. Understanding accounting as both capital and as doxa explains why it can be both a form of power and of resistance.

This study provides policy makers and foreign donors of Tonga and other Pacific Islands a deeper understanding on the struggles to implement and the impacts of accounting at local level as accounting is deployed as part of struggles in various social contexts each with its own doxa and capital arrangements.

This study contributes to the growing accounting body of work that seeks to better understand accounting by proposing that role of accounting as a tool for domination is mediated in various social settings by the doxic value and the existing capital arrangements in those settings.

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.

Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.

By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.

Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.

Close interaction between universities, industries, and governments has given rise to hybrid organizations incorporating economic development alongside scientific research and higher education. We will approach this phenomenon and the related organization-theoretical problems by looking at two cases of discipline making to discuss the potential of the concept of organizational field introduced by the neoinstitutionalist school of organization theory. As this concept presumes the Bourdieusian theory of social fields, we will consider possibilities of reflective contesting of the states of doxa in discipline making in regard to organizational aspects of disciplinary boundaries in the university-centered system of higher education, its demarcation to business and schooling, as well as to the related ideology of professionalism and science policy. We will also comment on the Bourdieusian conceptuality inscribed in the neoinstitutionalist metaphor of organizational field from the perspective of systems theory inspired by Luhmann. This is because we believe that further development of the semantic focus in the problem of disciplinary boundaries would benefit from Luhmannian tools designed to grasp organizations as social systems that facilitate interrelations of differentiated function systems relevant for discipline making in current technoscience.