#5031. Thinking like the state: Doxa and symbolic power in the accounting field in China

July 2026publication date
Proposal available till 25-05-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Sociology and Political Science;
Accounting;
Organizational Behavior and Human Resource Management;
Information Systems and Management;
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Abstract:
Literature examining dynamics between the state and self-styled professional fields is well established and points towards the crucial interrelations between the two. Drawing on archival analysis and interviews with 63 regulators, state actors and accounting practitioners, we show that the state successfully exercises symbolic power in the implementation of state strategies. Conceptually, we argue that the state is a deep-rooted cultural phenomenon existing in the cognitive structures of key actors in accounting, thereby drawing attention to further reaching forms of state influence than have hitherto been recognised in extant literature on accounting. Specifically, we point towards the importance of doxa (Bourdieu, 1977, 1992, 20XX), exemplified by the taken-for-granted principles of classification and ranking produced by the state, in the form of firms and individuals ‘thinking like the state’ as the basis of symbolic power in accounting.
Keywords:
Accounting; Doxa; Professional fields; Symbolic power; The state

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