从苏联的阴影中走出来:拉脱维亚会计领域的案例

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
A. Praulins, Crawford Spence, G. Voulgaris
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引用次数: 2

摘要

本文旨在探讨后苏联背景下拉脱维亚会计领域的结构。本研究还旨在深入了解专业化进程在多大程度上受到国家特殊性的影响,并展示自我风格的专业领域如何随着时间的推移而变化。设计/方法/方法借鉴皮埃尔·布迪厄的关系社会学,并借鉴83次访谈,本文强调了资本的形式(主要是文化和社会),这些形式有助于定义什么是会计领域成功职业发展的适当行为。发现拉脱维亚会计领域的资本形式的价值随时间和空间的变化而波动。这表明,专业领域的结构——正如不同形式资本的结构特性所理解的那样——是可变和流动的。此外,对于那些拥有某种形式资本的人来说,随着时间的推移,领域本身也会变得或多或少令人向往。虽然研究结果可能是特定于一个国家的会计领域,但特质构成了本文的贡献,表明会计领域的形式和结构根据国家的特殊性而变化。总体而言,本文强调了习惯和领域之间的契合以及在专业环境中适应周围游戏规则的重要性。这些发现对于理解在一个完全接受新自由主义的新兴经济体中会计领域可以采取的形式是很重要的,同时保持了苏联制度的强大残余。这些发现也与更广泛地理解自我定义的专业领域的变化动态有关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia
PurposeThis paper aims to explore the structure of the accounting field in a post-Soviet context – Latvia. This study also aims to generate insights into the extent to which professionalization processes are shaped by national particularities and to demonstrate how self-styled professional fields change over time.Design/methodology/approachDrawing from the relational sociology of Pierre Bourdieu and drawing on 83 interviews, the paper highlights the forms of capital (cultural and social primarily) that help define what constitutes appropriate conduct for successful career progression in the accounting field.FindingsThe values ascribed to forms of capital that structure the Latvian accounting field fluctuate across time and space. This suggests that the structure of professional fields – as understood by the structuring properties of different forms of capital – is variable and fluid. Additionally, fields themselves can become more or less desirable over time to those who possess certain forms of capital.Research limitations/implicationsAlthough the results may be specific to one national accounting field, the idiosyncrasies constitute the contribution of the paper, showing that the form and structure of accounting fields vary in accordance with national particularities. Overall, the paper highlights the importance of fit between habitus and field and of adjustment to the surrounding rules of the game in professional contexts.Originality/valueThe findings are important for understanding the form that an accounting field can take in an emerging economy that has fully embraced neoliberalism while maintaining strong residues of the Soviet system. The findings are also relevant for understanding the dynamics of change more broadly in self-styled professional fields.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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