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1 – 10 of 607The article aims to illuminate this issue by applying the cultural capital theory to the processes of health production and distribution. It questions social marketing’s role in…
Abstract
Purpose
The article aims to illuminate this issue by applying the cultural capital theory to the processes of health production and distribution. It questions social marketing’s role in addressing cultural resources as barriers to and/or facilitators of behavioural change. Social marketing is often criticized for its limited ability to enhance social goals and for aiding the reproduction of social inequalities.
Design/methodology/approach
The theoretical framework of this conceptual paper is based on the French sociologist Pierre Bourdieu’s theory of human capital forms. It establishes an association between cultural capital and social marketing in solving social problems.
Findings
All social marketing interventions affect cultural resources that people might use in the field of health. The findings endorse the utilization of cultural capital as a strategic analytical tool in social marketing.
Practical implications
The article demonstrates how Bourdieu’s capital theory can be applied to help social marketers make important strategic decisions. In particular, it argues that using specific notions of embodied cultural capital and objectified cultural capital can inform decisions on adopting a downstream, midstream or upstream approach.
Originality/value
A relatively neglected concept in the social marketing field is introduced: cultural capital. It aims to contribute to the theoretical debate with regard to strategic social marketing orientations.
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Peni Fukofuka, Matthew Scobie and Glenn Finau
This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Deirdre Shaw and Kathleen Riach
Literature examining resistant consumer behaviour from an ethical consumption stance has increased over recent years. This paper aims to argue that the conflation between ethical…
Abstract
Purpose
Literature examining resistant consumer behaviour from an ethical consumption stance has increased over recent years. This paper aims to argue that the conflation between ethical consumer behaviour and “anti‐consumption” practices results in a nihilistic reading and fails to uncover the tensions of those who seek to position themselves as ethical while still participating in the general market.
Design/methodology/approach
The study adopts an exploratory approach through semi‐structured in‐depth interviews with a purposive sample of seven ethical consumers.
Findings
The analysis reveals the process through which ethical consumption is constructed and defined in relation to the subject position of the “ethical consumer” and their interactions with the dominant market of consumption.
Research limitations/implications
This research is limited to a single country and location and focused on a specific consumer group. Expansion of the research to a wider group would be valuable.
Practical implications
The impact of ethical consumption on the wider field of consumption can be witnessed in the “mainstreaming” of many ethical ideals. This highlights the potential movements of power between various stakeholders that occupy particular spaces of social action.
Originality/value
Understanding the analysis through Bourdieu's concepts of field and the margins created between spaces of consumption, the paper focuses on the theoretical cross‐section of practice between ethical and market‐driven forms of consumption, advancing discussion by exploring how self‐identified “ethical consumers” defined, legitimatised and negotiated their practices in relation to consumption acts and lifestyles.
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Joo Ean Tan and Gideon Sjoberg
Among the master social processes occurring in the modern world have been increased individualization, on the one hand, and the growth of largescale organizations, on the other…
Abstract
Among the master social processes occurring in the modern world have been increased individualization, on the one hand, and the growth of largescale organizations, on the other. Unlike most scholars, who emphasize either one or the other, we focus attention upon certain strategic interrelationships between these master processes. We are thus addressing a fundamental sociological issue while at the same time taking development theorizing in a somewhat new direction.
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Abstract
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Bertrand Malsch, Yves Gendron and Frédérique Grazzini
Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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?
Originality/value
The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.
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Adailson Soares Santos, Mário Teixeira Reis Neto and Ernst Verwaal
The purpose of this paper is to analyze the effect of cultural, social and psychological capital on the individual job performance. The authors propose and empirically test a…
Abstract
Purpose
The purpose of this paper is to analyze the effect of cultural, social and psychological capital on the individual job performance. The authors propose and empirically test a combination of models, which originate from sociology and positive psychology, and demonstrate that cultural capital – in addition to social and psychological capital – is an important driver of individual job performance.
Design/methodology/approach
The paper opted for a large-scale survey research design. The sample consists of employees in several occupations who had formal contracts with companies from the public and private sector in Brazil. The measurement instrument is developed and tested by using data collected among 369 valid respondents in 2016. The methods applied include exploratory factor analysis and confirmatory factor analysis through partial least squares estimation.
Findings
The results obtained indicate that there is a significant simultaneous positive effect of cultural, social and psychological capital on individual job performance. The results indicate that cultural, psychological and social capitals together were able to explain 57 percent of the respondents’ individual job performance, with psychological capital being the dominant driver. The authors also find that cultural capital is at least as important as driver of individual job performance as social capital.
Research limitations/implications
Because of the chosen research approach, the research results may have limited generalizability and may suffer from potential bias in terms of social desirability. Therefore, researchers are encouraged to test the propositions in different country contexts using different research methods.
Originality/value
This paper is the first to quantify the relevance of Bourdieu’s cultural capital theory to the study of individual job performance, and offers tools with validated psychometric properties for its empirical assessment.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
The paper opens up new conceptual possibilities for the understanding and possible application of Bourdieu's “theory of practice.”
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The purpose of this paper is to examine three explanatory perspectives in the academic literature on informal economies that seek to account for agents’ engagement in informal…
Abstract
Purpose
The purpose of this paper is to examine three explanatory perspectives in the academic literature on informal economies that seek to account for agents’ engagement in informal economic practices.
Design/methodology/approach
The paper draws on Pierre Bourdieu’s reflexive sociology to interrogate the existing perspectives and to provide a conceptual rethinking of informal economies and informal economic practices.
Findings
The paper reveals an inherent scholastic epistemocentrism in the established perspectives. By privileging either an objectivist or a subjectivist viewpoint, these accounts do not examine the practical knowledge and logic that constitute agents’ knowledgeable engagement in informal economic practices. By making use of Bourdieu’s thinking tools of “field”, “capital” and “the habitus”, the paper offers a conceptual rethinking of informal economic practices as the product of a dialectic relationship between socially objectivated structures and subjective representations and experiences.
Originality/value
The paper introduces a reflexive rethinking of informality that draws on but also develops an emergent literature on informal economic practices as relational and context bound.
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Mark Shenkin and Andrea B. Coulson
The purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability.
Abstract
Purpose
The purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability.
Design/methodology/approach
The paper draws on Bourdieu's conceptualisation of social practice in terms of a field/habitus relation, and uses this relation as a framing mechanism to explore the possibilities of accountability in corporate‐stakeholder relations.
Findings
The authors argue that Bourdieu's work holds significant implications for academics operating in the political space relating to accountability because it informs a basis for academic intervention.
Research limitations/implications
Included in the paper are a critique of the dominant “liberal” position on accountability and a defence of the development of a “post‐liberal” alternative.
Practical implications
It is argued that this alternative requires moving away from the dominant procedural approach to practice and recognising the value of informal communication and non‐institutional action as equally valid routes towards accountability.
Originality/value
Reflecting on Bourdieu's position reminds us of the explicit link between political and methodological change, and highlights the necessity for these to be inextricably linked.
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