This paper investigates the potential for expanding the domain of sociological-based studies in management accounting and control systems by drawing on Bourdieu's theory of the practical logic of everyday action especially its central habitus concept that he saw as the basic indispensable...

At the time of its demise in 2001, the Enron Corporation could boast of its comprehensive, state-of-the-art management control and governance systems. Yet these controls were rendered ineffective in the company's last few years. This paper identifies the radical change in Enron's corporate...