The doxa of accountability knowledge: A socioanalysis of accountability research in accounting

Abstract

This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on Bourdieu's relational sociology for its theoretical and methodological frameworks, the paper constructs a socioanalysis of academic and intellectual capital by categorizing various positions and reputations in relation to accountability scholarship in the field of accounting. It finds that a subtle process of position taking works in both symbolic and material ways through citing and being cited by key authors in this cultural field. The paper develops a general but sociopolitical theoretical approach to the field study of accountability in accounting. The doxa of accountability reflects the cultural capital and the way in which doxa of the accounting field is recognized and valued. The paper argues that the process of cultural production is a dialectic sociopolitical process, which influences authors’ reflections and choices and at the same time is influenced by the network of authors and journals.