Accounting and Finance Seminars: Marcia Annisette (Schulich School of Business)
Marcia Annisette (Schulich School of Business)
Positional competition in transnational accountancy
Marcia Annisette and Shanker Trivedi
The Schulich School of Business
Bourdieu’s concepts of field, capital and habitus have been used to understand accounting phenomena in contexts where national society constitutes the overarching field. In this paper, these concepts will be used to explicate accountancy in transnational context as we seek to understand how professional accountants strategize to gain advantage in the transnational accountancy social space. The paper will illustrate how Chartered Accountants of India participate in organized striving to acquire migration facilitating capital for Canada and in so doing (re) produce/transform the existing structure of dominance in transnational accountancy. The paper attempts to make three contributions, two theoretical and one methodological. Theoretically, the paper attempts to contribute to the sociology of accountancy literature by illustrating how a Bourdieusian perspective can enhance current neo-Weberian based perspectives on the profession. In addition, we aim to contribute to Bourdieusian theorization within the accountancy literature more generally by attempting to study Bourdieu’s concepts in a transnational context. We also make a methodological contribution by using Multiple Correspondence Analysis- the statistical technique used by Bourdieu, to provide a concrete illustration of the construction of social space.