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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.

Current responses to women's violence are rooted in stereotypical views that delink women's violence from the context of gendered inequality and social marginalisation that mediates it. In this chapter, we draw from feminist scholarship on women's violence, including violence by female sex workers (FSWs), and qualitative data to examine different forms of FSWs' violence against their male clients and the contexts that shape their use of violence. Twenty-seven in-depth interviews were conducted with FSWs recruited through snowball sampling in Uyo, Nigeria. Thematic analysis revealed three forms of violence: ‘situational violence’ – an individual-centred, self-defensive and spontaneous response to conflict situations; ‘collective violence’ – pre-meditated violence used by a group of FSWs to revenge the victimisation of its member, and ‘symbolic violence’ – the un-planned outcome of FSWs' violence that has the effect of deterring client violence and inducing cooperative behaviour. FSWs use violence to deter or counter threatened or enacted client violence and to exact revenge for past victimisation. They also use violence to enforce rules, extract payments and establish solidarity. FSWs' violence is contextualised within the everyday experience of client violence. This violence is not only reactionary; it is a pragmatic attempt to negotiate structural and gender dynamics that shape risks in sex work.

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).

Through research on child sexual abuse (CSA) and adult survivors, knowledge is gained. This knowledge might support decisions – whether political, professional or otherwise – that affect the lives of children who are victims of CSA and adult survivors. Additionally, this knowledge influences what the public knows about CSA and adult survivors and as a consequence, how child victims of CSA and adult survivors are treated in everyday life. Given the huge impact research can have on survivors' lives, this chapter raises the question of what aspects of CSA and survivorship are relevant for survivors from survivors' perspective and whether these aspects can be addressed by Participatory Action Research (PAR) as a research paradigm. To identify relevant aspects, survivors' artwork is analysed because art is a way to contribute to public discourses with very little regulation. For analysis, the Sociology of Knowledge Approach to Discourse is used. In this chapter, we introduce basic theories of knowledge from a constructivist perspective in a short background section and explain the aim and method of analysis. Afterwards, we present some key aspects of survivors' art on CSA and survivorship: The invasiveness of CSA, speech, the symbolic violence behind physical abuse and issues of injustice and responsibility are discussed. Additionally, the discursive relation between artists and audience is of interest to finally answer whether – and, if so, why – PAR is an appropriate research paradigm to address these aspects.

Using data from a feminist discourse analysis of comments on Facebook news articles, this research outlines backlash and regulatory practices directed towards youth activists Greta Thunberg, X González and Malala Yousafzai. A conceptual framework of semiotic violence highlights how these comments function to silence, delegitimise, vilify and punish sociopolitically active girls who challenge the status quo. The first mode of semiotic violence works to symbolically annihilate girl activists by silencing or rendering their political contributions invisible. The most obvious manifestation of this is instructing girls to shut up and go away. Additionally, their activism is ignored by refusals to acknowledge it as appropriate through suggestions they focus on gender-normative activities, such as domestic chores, playing with dolls and finding boyfriends. Undermining girls’ agency by describing them as puppets, mouthpieces, script readers, pawns and tools is also common. Here, girls’ contributions are rendered invisible through implications that they are being brainwashed and manipulated. The second mode of semiotic violence reinforces ideologies that girls are not politically competent and punishes them for being outspoken. This includes explicitly discrediting girls’ knowledge and abilities. Regulating their emotionality is also prevalent. This is consistent with Liberal political theory which justified women’s exclusion from public life by associating men with reason and women with emotion. Finally, insults degrade them for transgressing into a space demarcated as an adult and masculine realm. The semiotic violence directed towards these ‘girl power’ figures highlights that many people do not believe girls have the right to assert their sociopolitical opinion.

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.

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).

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to encourage women to join the IT industry.

Internet media coverage of the Little Miss Geek campaign in the UK was analysed as qualitative data to reveal systematic and coherent patterns contributing to the social construction of the role of women with respect to the IT industry and IT employment.

While ostensibly supporting women's empowerment, the discourse framed women's participation in the IT industry as difficult to achieve, focused on women's presumed “feminine” essential features (thus, effectively implying that they are less suitable for IT employment than men), and tasked women with overcoming the barrier via individual efforts (thus, implicitly blaming them for the imbalance). In these ways, the discourse worked against the broader aims of the campaign.

Campaigns and organisations that promote women's participation should work to establish new frames, rather than allowing the discourse to be shaped by the established frames.

The authors interpret the framing in the discourse using Bourdieu's perspective on symbolic power: the symbolic power behind the existing patriarchal order expressed itself via framing, thus contributing to the maintenance of that order. By demonstrating the relevance of Bourdieu's symbolic power, the authors offer a novel understanding of how underrepresentation of women in the IT sector is produced and maintained.