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...

Previous research has highlighted the crucial roles that accounting plays in both the construction and development of the State. However, only limited attention has been paid to how accounting is both conceived and implemented as a technology of government. Taking a historical perspective, and...