کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
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1002910 | 937502 | 2008 | 19 صفحه PDF | دانلود رایگان |
This paper has two aims. On the one hand, it adds to a growing but still sparse literature on the work practices of the leader of the accounting and finance function or the chief financial officer (CFO). How does one enact being a CFO? On the other hand, this paper addresses a curiosity in the management accounting literature—namely the relative neglect of Bourdieu's practice theory, despite its seeming relevance for understanding management accounting in the field. As such, this paper reflects a re-engagement with understanding practice by providing an outline of Bourdieu's practice theory. This is related to a field study of a CFO in action, characterising: first, the ways in which he incorporated his position; second, the practices embedded in habitus and style; third, the projects and practices instituted in relation to the turnaround strategy of his work organisation; and, fourth, the heterodox accounting practices that this CFO was attempting to implement. This is followed by a discussion of the importance of traditional management accounting practices to this CFO's habitus. We conclude by considering the more general implications of a desire to experiment with Bourdieu's practice frame and outline issues relating to the ways in which we characterise the ontology and epistemology of management accounting practice.
Journal: Management Accounting Research - Volume 19, Issue 3, September 2008, Pages 212–230