Purpose – Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of...

Purpose – The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thévenot in their works, including their path‐breaking book De la justification published in...

Focuses on large, international public accounting firms and the manner in which these firms attempt to manage a changing environment and defend against threats to the self‐regulation of public accounting. Investigates the strategies and responses of these large firms to the challenges of a...