ABSTRACT
This chapter examines how Pierre Bourdieu's ideas and work enhance the critical accounting project. It discusses how he positions his academic work relative to his political activism and his need to "intervene in the affairs of the city". Regarding the methodology employed, critical accountants are largely guided by methodologies which admit of the always-normative character of research; the need for close, empirical proximity to socio-economic actors; the study of power and wealth distribution; and an understanding of macro-social, historical and institutional environment in which that distribution takes place. By 'power', Bourdieu is referring to capital, which comes in a variety of forms, depending on the field. Money is a form of economic capital; a credential is a form of cultural capital, as is knowledge; and participation in a network of relations provides social capital. One area in which Bourdieu's work would appear to offer a good deal of untapped potential is the area of accounting regulation and accounting standard setting.
