Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory

Baxter, Jane; Chua, Wai Fong

doi:10.1016/j.mar.2008.06.001

Cited by 117 publications

(116 citation statements)

References 31 publications

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“…Practice theories have been employed in the business literature in areas as different as management science (De Clercq and Voronov 2009;Johannisson 2011;Terjesen and Elam 2009), organisational studies (Baxter and Chua 2008;Makkonen et al 2012;Weiskopf and Willmott 2013) and marketing (Echeverri and Skalen 2011;Murphy and Patterson 2011). However, the most influential research focusing on practices has been done on topics related to consumption (Harvey et al 2001;Warde 2005Warde , 2014Arsel and Bean 2013), and on the role of practice in understanding behaviour change towards sustainability (Evans et al 2012;Røpke 2009;Shove and Walker 2010;Rettie et al 2012).…”

Section: Practice Theories and Fine Jewellery Consumptionmentioning

confidence: 99%

Understanding Ethical Luxury Consumption Through Practice Theories: A Study of Fine Jewellery Purchases

et al. 2015

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This paper builds on existing research investigating CSR and ethical consumption within luxury contexts, and makes several contributions to the literature. First, it addresses existing knowledge gaps by exploring the ways in which consumers perform ethical luxury purchases of fine jewellery through interpretive research. Second, the paper is the first to examine such issues of consumer ethics by extending the application of theories of practice to a luxury product context, and by building on Magaudda's (J Consum Cult 11(1):15-36, 2011) circuit of practice framework. This is significant in that, to date, consumer research using practice theories has focused mainly on routine and habitual practices. Our findings and discussion provide an analysis of intentional and less intentional ethical consumer performances within the interconnected nexus of activities of consumers' fine jewellery consumption practice, where meanings, understandings and intelligibility of social phenomena are worked through the various activities that shape such a practice. Finally, the paper concludes with significant managerial and policyrelated implications, as our extended circuit of practice analysis conveys that if ethics and sustainability dimensions are to be embedded in fine jewellery consumption practice, they must first be made an intrinsic part of the nexus of the social and material environment of trading and consumption places.

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Section: Practice Theories and Fine Jewellery Consumptionmentioning

confidence: 99%

Understanding Ethical Luxury Consumption Through Practice Theories: A Study of Fine Jewellery Purchases

et al. 2015

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“…In recent years, Bourdieu's practice theory has served as a provocation in the field of organization studies, encouraging debate about the logic of practice [7] [8] [9] [10]. Our purpose in engaging with it has been to call for an open process of theoretical and practical exploration that in the longer term will support the development of such organization studies, especially the transformation of rural banks.…”

Section: Why Bourdieu?mentioning

confidence: 99%

The Research on the Path of Rural Bank’s Transformation Based on Bourdieu*’s Practice Theory: A Case Study of Wuwei Rural Bank in China

Huifen¹,

Chen²,

Zheng³

2017

JSSM

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More than 1000 Chinese rural banks' asset size exceeded trillion in 2015, but they have problems in low operating efficiency, information asymmetry between rural banks and villagers, poor public trust, insufficient absorption capacity and low social awareness. Should rural banks still stick to the rural areas? What's the way to develop the rural financial market at present? With Bourdieu's practice theory, this paper analyses the transformation practice of "the Bank-Government miaxture" model of the Wuwei Rural Bank in China. The Wuwei Rural Bank plants habitus, field and capital (mainly symbolic capital and social capital) into the transformation practice. This paper benefits from a particular ethnography enriched by the oral reviews and engaged observations in two years of fieldwork. Thirty-four depth interviews were conducted, involving the Wuwei Rural Bank's staffs, the mayors of 21 towns, convenience stores staffs, school principals, clinic employees and many villagers. Analysing the capital and changing the habitus of the villagers makes the transformation successful. It gives a new perspective for the path of rural bank's transformation.

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“…Habitus is produced or developed over time in response to one's life experience or cultural history as individuals undergo "inculcation into the conditions of existence, including socialization and formal education" (Xu & Xu, 2008, p. 73). Bourdieu and Waquant (1992) describe how the habitus becomes so deeply internalised that it is experienced as 'second nature', which although durable remains capable of adaptation to the values and imperatives of the fields across, and through which agents move (Baxter & Chua, 2009;Hamilton & Ó hÓgartaigh, 2009). Although habitus is frequently discussed as a facet of the individual, the concept is equally applicable to shared beliefs between groups of individuals, for example, organisations or institutions (Goddard, 2004).…”

Section: Regulation Boundaries and Bourdieumentioning

confidence: 99%

“…Although not widely used within accounting research (Malsch & Gendren, 2011), a number of accounting studies (e.g., Kurunmäki, 1999;Neu et al, 2003;Shenkin & Coulson, 2007;Baxter & Chua, 2009) draw on Bourdieu to develop understandings of aspects of accounting practice. Whilst such studies indicate a usefulness and applicability of Bourdieu's social theory to the accounting field generally, there is little Bourdieusian exploration of the social processes working at the junctures of acceptable and unacceptable practice especially within the tax field.…”

Section: Introductionmentioning

confidence: 99%

Boundary work and tax regulation: A Bourdieusian view

Gracia

Oats

2012

Accounting, Organizations and Society

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Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards 'relational' regulation might contribute to improved understanding of regulatory processes and practices.

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Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory

Cited by 117 publications

References 31 publications

Understanding Ethical Luxury Consumption Through Practice Theories: A Study of Fine Jewellery Purchases

Understanding Ethical Luxury Consumption Through Practice Theories: A Study of Fine Jewellery Purchases

The Research on the Path of Rural Bank’s Transformation Based on Bourdieu*’s Practice Theory: A Case Study of Wuwei Rural Bank in China

Boundary work and tax regulation: A Bourdieusian view

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