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This chapter provides the historical and intellectual context of studying inequality and domination using the symbolic interactionist perspective. Lonnie Athens' radical interactionism was identified as a useful framework to research the omnipresent and insidious inequality found in everyday life. Chapters presented in this volume represent a follow up of Volume 41 of Studies in Symbolic Interaction, edited by Athens, where he laid the ground work for the research of domination and subordination. Chapters in this volume demonstrate the advancements made in studying inequality in symbolic interactionist research.

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye and skin colour as well as choice and style of dress and attire. On the other hand, appearance has a social dimension, as those physical qualities of a person are interpreted, rated and judged, and attributed varied meanings and values across different settings. Appearances can influence the experiences of individuals in the workplace in both positive and negative ways: Positive, when they are mobilised as a resource that increases the influence and advantage of individuals on others; and negative, when individuals are discriminated or disadvantaged on the basis of their appearance. Drawing on a Bourdieusian conceptual repertoire, this chapter delves into this duality of appearance and frames appearance both as a resource (a form of carnal capital) and a source of symbolic violence. As appearance is an aspect of an individual's self-identity in the workplace, this chapter explores appearance and intersectionality across gender, ethnicity, class and sexual orientation at work. Appearance is examined as a cross cutting category of diversity as both privilege (carnal capital) and disadvantage (symbolic violence).

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

The Bologna Process (BP) remains a key international framework for guiding higher education development in the European Higher Education Area (EHEA) until 2030. This chapter traces integrative curriculum ideas in the BP post-2020 and explains why they are symbolic policies. Prior research into curricula in the BP does not explicitly refer to integrative curriculum ideas and does not explore them in the post-2020 context. 2020 marked the deadline for the achievement of a fully functioning EHEA and for setting up new priorities for 2030. This study is informed by the theoretical ideas of soft governance and symbolic policies in the Open Method of Coordination. This chapter addresses the aforementioned gap in the scholarship by relying on a thematic analysis of the first EHEA communique that set the agenda for the post-2020 period – Rome Ministerial Communique (2020) with its three annexes. The findings highlight the following main areas of the integrative curriculum agenda as symbolic policies after 2020: student-centeredness, research-based learning, and the interconnectedness between learning and wider society. This analysis is significant for our understanding of the strengths and weaknesses of the international policy rhetoric about the integrative curriculum which, in turn, defines the effectiveness of the implementation of these ideas in practice.

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 expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National Health Service (NHS) hospital. The authors aim to explore the assumptions, experiences and actions of organisational stakeholders and ascertain how different professional groups obtain influence, power and control during this process.

In this research the authors employ structuration theory (ST), to establish how and where domination is achieved. To achieve this, the authors investigate the production and reproduction of structure as part of a longitudinal assessment using interviews and questionnaires.

Constant renewal and evolution are crucial in the implementation of a BI system. During the process of implementation and change many stakeholders resent the change. Disempowering these users leads to new power structures led by BI analysts.

The findings from this paper can help strengthen implications of BI systems implementation and better understand the impact these systems have on wider stakeholders. With coherent communication and an engaged attitude new BI systems can be implemented without alienating the key user stakeholders.

This paper differs from other papers by advocating that new systems and processes alter individual power structures in organisations, disrupting internal dynamics and introducing new aspects of control and dominance.

This study aims to understand consumers' attitudes towards luxury products based on the stereotype content model, brand anthropomorphism and the psychological ownership theory.

The authors collected data from Indian consumers using the online questionnaire survey method. Data analysis was conducted using SPSS AMOS version 24 and PROCESS SPSS macro, using both mediation and moderated mediation models.

The findings suggest that increasing brand anthropomorphism and stereotypes enhance consumers' attitudes through a significant mediating role of brand credibility. The results also show that consumers' psychological ownership positively moderates the mediating path via brand credibility from low to high levels.

In doing so, this study contributes to the literature on luxury retail by examining how brand stereotypes and brand anthropomorphism impact consumers' attitudes towards luxury brands through the mediating role of brand credibility and the moderating role of psychological ownership. In the process, the study provides an understanding of Indian consumers' attitudes in the context of the Indian luxury retail sector.