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| Author: | Ramirez, C. |
| Title: | Understanding social closure in its cultural context: accounting practitioners in France (1920-1939) |
| Journal: | Accounting, Organizations and Society
2001 : MAY-JUL, VOL. 26:4-5, p. 391-418 |
| Index terms: | ACCOUNTANTS ACCOUNTING PROFESSION ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | The result of a process of social closure and the achievement of a professional project are heavily dependent on the cultural context in which they are embedded. The concepts of field and of capital developed by Pierre Bourdieu help to understand the failure, before the Second World War, of the project to instutionalise the accounting profession in France. |
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