An exploration of the professional habitus in Big 4 accounting firms

The meaning of professionalism is changing, with the commercial pressures of globalization exerting dramatic pressures on the nature of professional work and the skill sets required of professionals. This article engages with this debate by reporting on a qualitative, empirical study undertaken in a domain that has been largely neglected by sociology: professional accounting. Focusing on the elite ‘Big 4’ accounting firms, the ways in which partners and other senior accountants embody institutional logics into their habitus are analysed. It is shown that the embodiment of different logics is inextricably linked to the establishment of hierarchy within the Big 4, with a commercial-professional logic accorded a significantly higher status than a technical-professional logic. Further, the article responds to critics of Bourdieu’s notion of habitus, highlighting how habitus does not merely denote the passive internalization of external structures, but is also capable of disembodying constraining institutional logics, thereby highlighting scope for professional self-determination

Women leaders in the political field in Scotland:A socio-historical approach to the emergence of leaders

Drawing on a contextualised case, we present a specific approach to leadership studies that brings together history, sociology and politics. We start with the following event. In August 2015, the election of Kezia Dugdale as leader of the Labour Party meant that, for the first time the leaders of the three main political parties in the Scottish Parliament were women. We approach the study of this significant leadership event, first, through a critique of aspects of leadership studies as a field. We next consider the potential for socio-historical approaches in understanding this event. Then, as a contextualised example of this alternative approach to studying leadership, we apply Bourdieu’s theoretical concepts – in particular the political field – in order to historicise the conditions of possibility of this event. Finally, we consider issues of power and gender in relation to how the leaders position themselves in relation to their parties and to each other within the political field. In so doing, we contribute to critical leadership studies by developing and demonstrating a socio-historical approach that can help us to identify processes of organisation and change in relation to the emergence of leaders

Anticipation in entrepreneurship

Entrepreneurship is a forward looking activity that embodies implicit imaginaries. If we remove the notion of a future from the field of entrepreneurship, field would cease to exist as its whole rationale is prospective. Entrepreneurship creates future value (Schumpeter 1934) through creative destruction; in uncertain contexts (Knight 1923) and with ‘alertness’ to opportunity (Kirzner 1982). Entrepreneurial opportunity em-braces anticipation as imaginative reason, strategically employed and motivated by aspiration. Entrepreneurial effectuation is concerned with the controllable aspects of an unpredictable future. Entrepreneuring is a process (Steyaert 2007) producing ontological emergence. Entrepreneurship is expressed in action and produces change. Nadin observes that anticipation relates to the perception of change (Nadin 2010) and is always expressed in action (Nadin 2015). Entrepreneurial identity is sig-nificant and the models embodied in an anticipatory system are what comprise its individuality; what distinguish it uniquely from other sys-tems. A change in these models is a change of identity (Rosen et al. 2012, p370). Entrepreneurship is relational and is coupled with other ac-tors in the environment, generating a sense of shared anticipation, or anticipatory coupling. Anticipatory coupling as a social phenomenon seems ripe for further research. Being emplaced, entrepreneuring practice involve sensing and anticipation (Antonacopoulou and Fuller 2019). Although anticipation is a natural activity, the effectiveness of anticipation can be improved through greater awareness in each of these sets of processes, among others. We suggest that the dynamics of emergence require anticipations of multiple forms of value. Seeing entrepreneurship from an anticipatory standpoint brings more to the fore the nature of values in practice. Further research can help reveal the anticipatory work is done in entrepreneurship to maintain the anticipatory capacity of the enterprise and of the interdependent relationships that maintain the enterprise

Role exit

Interconnections between social roles and identities can be intricate and ambiguous and, therefore, exiting a role to which we feel strongly committed can lead to the sense of identity being threatened. The idea of there being a consequence to leaving a social role rests on the premise that identities are formed within socio-cultural spaces and, therefore, when one leaves a role an empty space remains. In this chapter, we explore this process, often referred to as “role exit” and the seminal work of Blau (1972), who outlines four key reasons that may lead to such a transition. The chapter also provides a short snapshot of some of the large scale international programmes that have researched the reasons for and consequences of military exit in the United States and Canada

Federal Constitutional Restraints on Tax Competition among the American States

This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise