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The purpose of this paper is to contribute to the elucidation of key concepts in the new field of strategy‐as‐practice, in order to clarify the proper object of inquiry/unit of analysis. It does so by evaluating the degree of incorporation of Pierre Bourdieu's “theory of practice” in the literature. Bourdieu is one of the pioneers of the “practice turn” in sociology.

A summary and graphical framework of the key concepts of Bourdieu's “theory of practice” are developed. A small “theoretical sample” (in the sense used in “grounded theory” methodology) of representative authors and articles in the new field of strategy‐as‐practice is analyzed vis‐à‐vis the developed framework to probe and evaluate the degree of inclusion of Bourdieu's key concepts in the literature.

The incorporation of Bourdieu's key concepts is very limited and sometimes misinterpreted. His concept of “habitus” is generally cited, but its collective implications are not emphasized and neither is its connection to social structures and power. There is significant debate around the proper unit of analysis for the new field of strategy‐as‐practice, as well as issues of the relation between micro and macro approaches to strategy.

The paper opens up new conceptual possibilities for the understanding and possible application of Bourdieu's “theory of practice.”

Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research.

The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus.

Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way?

The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.

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.

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice.

This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation.

The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa.

The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task.

This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.

The purpose of this paper is to enhance Bourdieu’s Theory of Practice for the analysis of power in multinational corporations. Therefore, they adopt and apply the Theory of Practice on power struggles within the board as the key field of power within the multinational company (MNC), which is interwoven with power struggles at the intraorganizational and interorganizational level of an MNC and its environment.

This paper describes the main elements of Bourdieu’s Theory of Practice and demonstrates their applicability to power struggles in MNCs, particularly through the development of a multi-level framework. This argument is illustrated by the case of a large German MNC’s supervisory board.

Extending Bourdieu’s Theory of Practice to the analysis of power in MNCs provides several advantages. Above all, we show the relevance of the board as the key field of power within MNCs that influences and is influenced by power constellations and power struggles throughout the MNC and its environment. Thereby, a more differentiated picture of (key) actors involved in power struggles in MNCs, and a deeper comprehension of the very nature of power in MNCs is achieved.

Placing the supervisory board at the center implies that our framework is relevant to the study of not only power in MNCs but also boards. In addition, the authors arrive at practical implications for organizational actors and politics. As they concentrate on the presentation and illustration of the conceptual framework, the discussion of its methodological applicability options, as well as the integration of the various, detailed empirical findings of the previous MNC literature remain limited.

In contrast to earlier studies, this paper introduces a theoretical perspective that is not limited to either the micro-, meso- or macro-level of organizational analysis, but includes them and balances aspects of structure and agency well. The value of this fresh perspective on power in MNCs and its capability to deal with the complexity of this specific type of organization is demonstrated.

The purpose of this paper is to consider how meaning may be made of nursing practices by contrasting the rationalistic approach commonly used in the nursing literature with Bourdieu’s theory of practice.

The data under consideration is an account of ten to 15 minutes of a larger ethnographic study of nursing practices which asks the question: how do nurses accomplish nursing within and between patients’ needs for care in the acute hospital setting? The five main sources of data were: observations of and conversations with nurse participants, as well as hospital documentation (including facility protocols and patients’ notes) and the observer’s field diary. These were woven together to provide an account of one nurse with one patient for a few moments of her day.

Although this paper makes no attempt to speak to the rest of her workload, in these few minutes the nurse accomplishes multiple moments of nursing practice. Further, while the rationalistic approach presents the nurse as a highly skilled practitioner, Bourdieu’s theory of practice not only illuminates the nurse’s role as pivotal in the acute hospital setting but is also able to address the dialectical nature of the relationship between nurses’ practices and the dynamics of the context.

The use of Bourdieu’s theory of practice makes possible the study of how nurses nurse “within and between” to illuminate the everyday practices of nurses.

Technological firms increasingly depend on open innovation to compete in hypercompetitive markets. To openly engage the creativity of a multitude of private actors, firms can rely on crowdsourcing. Crowdsourcing challenges global companies as they span organizational boundaries to attract multiple local partners. Global companies must engage in boundary spanning to successfully communicate and create a sense of community with smaller local partners despite status and cultural differences. The collaboration between Google and developers in China deserves to be studied in particular, because it operates within a restricted market.

This paper argues that crowdsourcing for innovation on a global scale requires effective boundary spanning capabilities. These boundary-spanning practices ensure smooth cooperation with the crowd and solve problems relating to differences in status and organizational contexts. This study applies Bourdieu's theory of practice including the concept of capital (economic, intellectual, social and symbolic) to understand the social relationships between Google and a growing community of Chinese developers. It also draws on a case study including ten semistructured interviews, which have been triangulated with internal documents and data from selected websites.

Four types of capital (symbolic, intellectual, social and economic) have been identified as important devices to understand the sources of power and the stakes of Googlers and developers in the joint field. These types of capital contribute to structure the social fields in which developers and Google cooperate and their practice. The success of the collaboration between Google and Chinese developers can arguably be attributed to Google's ability to create boundary-spanning activities in order to reduce the endowment differential in the four types of capital and improve their communication. Therefore, this research provides a deep and conceptualized description of boundary-spanning practices, as well as providing a useful contribution for managers involved in crowdsourcing via platform in culturally different markets.

The main limitation of this study is methodological in nature, relating to the absence of interviews with board members of Google China who are reluctant to speak about Google activities in China for political raisons. This restriction is partly counterbalanced by the analysis of publicly available secondary data such as news and communications.

This research has generated practical recommendations for managers of organizations, which require optimal boundary spanning for crowdsourcing. Managers must understand the different sources of social boundaries between their organization and the crowd. The crowd should be segmented into smaller groups with distinctive identities, and organizations should systematically design boundary-spanning activities to address each boundary of each segment. The boundary-spanning activities involve a specific set of tools, programs and platforms to address the target group. Efficient boundary spanning depends on the necessity to select boundary spanners with high cultural intelligence and communication skills.

This paper draws on Bourdieu's theory of practice to investigate the role of boundary spanning in crowdsourcing for innovation, specifically in the joint field between Google and Chinese developers. This research reveals how boundary objects such as developer documents, websites, programs and events are essential for developers to be able to participate on Google's platform. Companies should be prepared to invest in the design and delivery of boundary-spanning activities and objects, knowing that these are also a locus for negotiation with local partners.

This research contributes to the literature by applying the boundary-spanner theory to Google crowdsourcing practices within a restricted market. Bourdieu's theory of practice has proven to be a potent perspective with which to better understand the positive role of boundary spanners in the joint field between Google and Chinese developers. Moreover, this practice perspective has not been used in prior research to highlight power relations in crowdsourcing for innovation. This study has shown that, in addition to boundary objects, boundary spanners can also contribute in the transfer of intellectual capital, which is the pivotal resource for boundary spanning in this field.

This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government organisations. The budget system was found to be the most important organizational process with respect to accountability and this paper focuses on the core relationship discovered between budgetary practices and accountability perceptions. The way in which accountability was perceived and the budgetary practices were quite distinct in each of the four case studies. A grounded theory of this relationship is developed from the case studies to explain these differences. Bourdieu's concept of habitus is used to further develop this grounded theory and to suggest a more formal theory.

The current study aims to investigate the development of the sustainability habitus in the Arab Middle East (ME) based on the pioneer case organisation, Aramex, which has been the pioneer of sustainability practices and reporting. The context of the Arab region, as well as the global logistics sector, has significantly influenced the development of sustainable development at Aramex, as illustrated by their sustainability and integrated reports.

The research approach of the current study is qualitative on the basis of open and selective coding techniques. The case organisation’s annual sustainability and integrated reports and additional relevant publicised information are analysed. Using publicised information from different sources increases triangulation and allows for more reliable findings. The theoretical context is Bourdieu’s habitus and field, which also reflects the interplay between habitus and field, and how Aramex’s sustainability practices and reports are being constructed.

The findings reflect Aramex’s sustainability practices and related reporting, subsumed in its organisational sustainability habitus. They span the sustainability reporting endeavours of the case organisation, commencing with the first sustainability report in 2006 until the most recent annual integrated report in 2018. Aramex is the precursor of sustainability and integrated reporting (IR) in the ME and is a significant contributor to developing a sustainability habitus in the region. The findings outline various elements of their reports as evidence of sustainability practices and reporting in the ME and the global logistics sector and as an illustration of the developing sustainability habitus.

This study reviews the original case of Aramex and its sustainability and IR practices. It also discusses the company’s practices and reporting details with regard to its organisational sustainability habitus and interplay with the local, Arab World and global, logistics sector, fields.

By positioning this study within the theoretical lenses of Bourdieu’s practice theory, this paper aims to provide a more contextual understanding of training transfer (TT) with a particular focus on the duality between objectivity and subjectivity that characterize social structures within two different fields (a public post office company and a multinational evolving in the ICT high-tech sector).

Multiple case study.

The findings demonstrate that TT cannot be dissociated from social interaction dynamics in the workplace, where objective and subjective structures play a strategic role. In fact, capital dispatching, power disparities and cultural imperatives influence TT practice in both cases. However, this influence differs from one field to another.

Top management team should pay more attention to power and particularly to symbolic power as it can influence TT intentions and effectiveness. They must be aware that not only the economic capital is sought after but also the cultural and the symbolic capital.

This study aims at lessening the gap between theory and practice on the TT problem, in an effort to increase comprehension of the social roots of the transferring process. This research deepens the analysis of the complexity of socialization structuring TT practice in two different fields.