Barriers and Paradigmatic Tensions in Accounting: Reports by a non Mainstream Researcher
DOI:
https://doi.org/10.14392/asaa.2024170105Keywords:
Accounting research, Paradigmatic domination, Mainstream accounting, Critical approach, BourdieuAbstract
Purpose: This article aims to identify the difficulties encountered by accountants when performing research that subverts the accounting paradigmatic domination patterns.
Method: The study uses Pierre Bourdieu’s theoretical concepts of field, habitus and capital. From a methodological perspective, a critical interpretative approach is used, under a qualitative approach, through the use of in depth interviews. To analyze the narrative, dialogical discourse analysis was used in the Bakhtinian aspect.
Results: The study reveals the difficulties faced by the interviewee, both in academic relationships with professors and with graduate colleagues, especially because does not employ the mainstream paradigm in the research. The evidence demonstrates the existence of barriers to the dissemination of their research at conferences and in journals in the field, which sometimes did not even receive opinions. The researcher's difficulties in obtaining financing for her studies also stand out, under the justification that the non-mainstream research developed by her is not an accounting study. Such difficulties, addressed in the text, reinforce the situation of domination in the field of accounting research, guided by the functionalist and positivist paradigm, as well as highlighting the effort to maintain the status quo on the part of those in a position of domination in the field.
Contributions: In addition to the methodological proposal that subverts the predominant paradigm in accounting research, the discussions in this study can contribute to understanding and overcoming difficulties by exposing how thinking and actions linked to the mainstream reproduce prejudices and try to make invisible the perspectives They seek to expand the theoretical and methodological horizon of accounting research.
Downloads
References
Abbagnano, N. (2007). Dicionário de filosofia. 5.ed. São Paulo: Martins Fontes.
Andrew, J., Cooper, C., & Gendron, Y. (2020). Critical perspectives on accounting and journal rankings: engaging in counter discourses and practices. Critical Perspectives on Accounting, 71, 102-169. https://doi:10.1016/j.cpa.2020.102169 DOI: https://doi.org/10.1016/j.cpa.2020.102169
Baker, C. R., & Bettner, M. S. (1997). Interpretive and critical research in accounting: a commentary on its absence from mainstream accounting research. Critical Perspectives on Accounting, 8(4), 293-310. https://doi.org/10.1006/cpac.1996.0116 DOI: https://doi.org/10.1006/cpac.1996.0116
Bakhtin, M. Os gêneros do discurso. In: Bakhtin, M. Estética da criação verbal. São Paulo: Martins Fontes, 2003. p.261-306
Bauer, M. W., & Gaskell, G. (Eds.). (2000). Qualitative researching with text, image and sound: a practical handbook for social research. Sage. DOI: https://doi.org/10.4135/9781849209731
Bilhim, J. A. F. & Gonçalves, A. O. (2021) Abordagens epistemológicas e pluralismo na pesquisa em contabilidade: para além do paradigma dominante. Public Sciences & Policies, 7(1), 28-44. https://doi.org/10.33167/2184-0644.CPP2021.VVIIN1/pp.59-75 DOI: https://doi.org/10.33167/2184-0644.CPP2021.VVIIN1/pp.59-75
Bourdieu, P. (1989). A gênese dos conceitos de habitus e de campo. O poder simbólico. Lisboa: Difel.
Bourdieu, P. (1996). Razões práticas: sobre a teoria da ação. São Paulo: Papirus.
Bourdieu, P.; Chamboredom, Jean-Claude; Passeron, Jean-Claude. (1990). A profissão de sociólogo, preliminares epistemológicas. Petrópolis: Vozes.
Bourdieu, P. (2001). Meditações pascalianas. Rio de Janeiro: Bertrand Brasil.
Bourdieu, P. (2003) Algumas propriedades dos campos. Questões de sociologia. Lisboa: Fim de Século.
Bourdieu, P. (2004a). Os usos sociais da ciência: por uma sociologia clínica do campo científico. São Paulo, SP: Unesp.
Bourdieu, P. (2004b). Coisas Ditas. São Paulo: Brasiliense.
Bourdieu, P., & Wacquant, L. J. D. (1992). An invitation to reflexive sociology. Chicago, IL: University of Chicago Press.
Bueno, A. F. (2006). Contabilidade positiva ou positivista? Algumas reflexões. Revista de Estudos Universitários-REU, 32(1). https://periodicos.uniso.br/reu/article/view/2502
Cardoso, R. L., Oyadomari, J. C. T., & de Mendonça Neto, O. R. (2007). Influências da positive accounting nos programas de mestrado em contabilidade: uma análise bibliométrica da produção acadêmica de 2002 a 2005. BBR-Brazilian Business Review, 4(2), 158-170. https://doi.org/10.15728/bbr.2007.4.2.5 DOI: https://doi.org/10.15728/bbr.2007.4.2.5
Caregnato, R. C. A., & Mutti, R. (2006). Pesquisa qualitativa: análise de discurso versus análise de conteúdo. Texto & Contexto-Enfermagem, 15, 679-684. https://doi.org/10.1590/S0104-07072006000400017 DOI: https://doi.org/10.1590/S0104-07072006000400017
Chua, W. F. (1986). Radical developments in accounting thought. Accounting, the Social and the Political, 61(4), 55–66. https://doi.org/10.2308/bria-52377 DOI: https://doi.org/10.1016/B978-008044725-4/50009-6
Colander, D., Holt, R. P. F., & Rosser, J. B. (2004). The changing face of mainstream economics. Review of Political Economy, 16(4), 485-499. https://doi.org/10.1080/0953825042000256702 DOI: https://doi.org/10.1080/0953825042000256702
Crotty, M. J. (1998). The foundations of social research: meaning and perspective in the research process. The foundations of social research, 1-256. DOI: https://doi.org/10.4324/9781003115700-1
Godoy, A. S. (1995). Introdução à pesquisa qualitativa e suas possibilidades. Revista de Administração de Empresas, 35, 57-63. https://doi.org/10.1590/S0034-75901995000200008 DOI: https://doi.org/10.1590/S0034-75901995000200008
Hernández, J. D. C. (2018). Exhortación por una perspectiva crítica de investigación en contabilidad coherente. Revista Visión Contable, (17), 159-184. https://doi.org/10.24142/rvc.n17a6 DOI: https://doi.org/10.24142/rvc.n17a6
Homero Junior, P. F. (2017a). Paradigma e ordem do discurso da pesquisa contábil brasileira. Advances in Scientific and Applied Accounting, 10(1), 039–053. http://dx.doi.org/10.14392/asaa.2017100103 DOI: https://doi.org/10.14392/asaa.2017100103
Homero Junior, P. F. (2017b). A constituição do campo científico e a baixa diversidade da pesquisa contábil brasileira. Revista de Educação e Pesquisa em Contabilidade (REPeC), 11(3), 314–328. https://doi.org/10.17524/repec.v11i3.1565 DOI: https://doi.org/10.17524/repec.v11i3.1565
Hopper, T., & Powell, A. (1985). Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions. Journal of management Studies, 22(5), 429-465. DOI: https://doi.org/10.1111/j.1467-6486.1985.tb00007.x
Hopwood, A. G. (2007). Whither accounting research? Accounting Review, 82(5), 1365-1374. https://doi.org/10.1111/j.1467-6486.1985.tb00007.x DOI: https://doi.org/10.2308/accr.2007.82.5.1365
Lourenço, R. L., & Sauerbronn, F. F. (2016). Revistando possibilidades epistemológicas em contabilidade gerencial: em busca de contribuições de abordagens interpretativas e críticas no Brasil. Revista Contemporânea de Contabilidade, 13(28), 99. https://doi.org/10.5007/2175-8069.2016v13n28p99 DOI: https://doi.org/10.5007/2175-8069.2016v13n28p99
Lukka, K. (2010). The roles and effects of paradigms in accounting research. Management Accounting Research, 21(2), 110-115. https://doi.org/10.1016/j.mar.2010.02.002 DOI: https://doi.org/10.1016/j.mar.2010.02.002
Magrini, V. O., Santos, G. C., Silva, M. A., & Soares, E. C. (2022) Análise epistemológica do 3º Congresso UFU de Contabilidade. Revista Mineira de Contabilidade, 23(3), 10-23. https://doi.org/10.51320/rmc.v23i3.1393 DOI: https://doi.org/10.51320/rmc.v23i3.1393
Major, M. J. (2017). O positivismo e a pesquisa ‘alternativa’ em Contabilidade. Revista Contabilidade & Finanças, 28, 173-178. https://doi.org/10.1590/1808-057x201790190 DOI: https://doi.org/10.1590/1808-057x201790190
Martins, E. (2005). Normativismo e/ou Positivismo em Contabilidade : qual o futuro? Revista Contabilidade & Finanças, 39(3), 1. https://doi.org/10.1590/S1519-70772005000300001 DOI: https://doi.org/10.1590/S1519-70772005000300001
Medeiros, J. D. S. (2017). Abordagem bourdieusiana para uma análise de campo: um enfoque para a comunicação científica e o acesso aberto. Em Questão [recurso eletrônico], 23(2), 98-119. https://doi.org/10.19132/1808-5245232.98-119 DOI: https://doi.org/10.19132/1808-5245232.98-119
Mendes, D., Fonseca, A. C. P. D., & Sauerbronn, F. F. (2020). Modos de ideologia e de colonialidade em materiais didáticos de Contabilidade. Education Policy Analysis Archives, 28(99), 99. https://doi.org/10.14507/epaa.28.5061 DOI: https://doi.org/10.14507/epaa.28.5061
Silva, S. M. C. (2019) Nenhum saber a menos! Sociedade, Contabilidade e Gestão, 14(4), 120-124. https://doi.org/10.21446/scg_ufrj.v14i4.31348 DOI: https://doi.org/10.21446/scg_ufrj.v14i4.31348
Theóphilo, C. R., & Iudícibus, S. de. (2009). Uma análise crítico-epistemológica da produção científica em contabilidade no Brasil. Contabilidade Gestão e Governança, 8(2). https://revistacgg.org/index.php/contabil/article/view/164
Thiry-Cherques, H. R. (2006). Pierre Bourdieu: a teoria na prática. Revista de Administração Pública, 40, 27-53. https://doi.org/10.1590/S0034-76122006000100003 DOI: https://doi.org/10.1590/S0034-76122006000100003
Villiers, R. R. de, & Fouché, J. P. (2015). Philosophical paradigms and other underpinnings of the qualitative and quantitative research methods: an accounting education perspective. Journal of Social Sciences, 43(2), 125-142. https://doi.org/10.1080/09718923.2015.11893430 DOI: https://doi.org/10.1080/09718923.2015.11893430
Vogt, M., Silva, M. Z. D., & Valle, I. R. (2021). “Comendo pelas beiradas”: vigilância epistemológica e a abordagem Bourdieusiana no campo contábil. Cadernos EBAPE, 19, 58-69. https://doi.org/10.1590/1679-395120190117 DOI: https://doi.org/10.1590/1679-395120190117
Wacquant, L. (2007). Notas para esclarecer a noção de habitus. Revista Brasileira de Sociologia da Emoção, 10(16), 63-71. https://doi.org/10.15603/2176-1043/el.v10n16p63-71 DOI: https://doi.org/10.15603/2176-1043/el.v10n16p63-71
Zimmerman, J. L. (2001). Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics, 32(1-3), 411–427. https://doi.org/10.1016/S0165-4101(01)00023-4 DOI: https://doi.org/10.1016/S0165-4101(01)00023-4
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Vagner de Oliveira Magrini, Marli Auxiliadora da Silva, Sandra Maria Cerqueira da Silva, Eduardo Codevilla Soares
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).