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Intellectual engagements of accounting academics: the ‘forecasted losses' intervention

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Intellectual engagements of accounting academics: the ‘forecasted losses' intervention

dc.contributor.author	Archel Domench, Pablo
dc.contributor.author	Carrasco Fenech, Francisco
dc.contributor.author	García Benau, María Antonia
dc.contributor.author	Larrinaga González, Carlos
dc.date.accessioned	2023-07-05T11:04:46Z
dc.date.available	2023-07-06T04:45:06Z
dc.date.issued	2022	es_ES
dc.identifier.citation	Pablo Archel, Francisco Carrasco, María Antonia García-Benau, Carlos Larrinaga, Intellectual engagements of accounting academics: The ‘forecasted losses' intervention, Critical Perspectives on Accounting, Volume 86, 2022, 102359.	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/88623
dc.description.abstract	This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, policymaking, and social issues. This intervention illustrates the different manners in which administrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case.	es_ES
dc.language.iso	en	es_ES
dc.publisher	Elsevier	es_ES
dc.subject	critical accounting	es_ES
dc.subject	industrial relations	es_ES
dc.subject	intellectual interventions	es_ES
dc.subject	reflexivity	es_ES
dc.title	Intellectual engagements of accounting academics: the ‘forecasted losses' intervention	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.1016/j.cpa.2021.102359	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES
dc.type.hasVersion	VoR	es_ES
dc.rights.accessRights	open access	es_ES