RT Journal Article
T1 Symbolic capital, accounting and caciques in local political life: The charity of Mr Rafael Tenorio (1909-20)
A1 Baños Sánchez-Matamoros, Juan
A1 López-Manjón, Jesús D.
A1 Carrasco Fenech, Francisco
A1 Funnell, Warwick
K1 Accounting
K1 Bourdieu
K1 Cacique
K1 Politics
K1 Spain
AB The contributions of accounting to discourses of domination and repression across a variety of times and places have assumed a significant place in the accounting literature. The present study extends this research to early twentieth-century Spain by establishing how accounting provided the means to enhance the position of powerful groups of individuals, known as caciques or chiefs, who dominated rural village life. The caciques were capable of ruthlessly exerting their power to control village life, its politics, economic activities and social relations. Bourdieu’s framework is used to study the relationship between caciques and a charitable organisation which operated during the period 1909–20 in the village of Villalba del Alcor, situated in the province of Huelva, southwest Spain. The study identifies the way in which accounting practices became essential weapons in the political struggle between competing caciques to dominate a field by resorting to the symbolic capital by which accounting practices are characterised. In this particular struggle, the poly-vocal ability of accounting played a key role.
PB Sage
YR 2013
FD 2013
LK https://hdl.handle.net/10433/20460
UL https://hdl.handle.net/10433/20460
LA en
NO Baños Sánchez-Matamoros, J., López-Manjón, J. D., Carrasco-Fenech, F., & Funnell, W. (2013). Symbolic capital, accounting and caciques in local political life: The charity of Mr Rafael Tenorio (1909–20). Accounting History, 18(4), 491-506. https://doi.org/10.1177/1032373213505741
NO JUNTA DE ANDALUCÍA, SEJ-4129 & SEJ-111
NO Universidad Pablo de Olavide. Departamento de Economía Financiera y Contabilidad
DS RIO
RD May 22, 2026