Accounting for Accounting’s Role in the Neoliberalisation Processes of Social Housing in England: A Bourdieusian Perspective

Date

2018-07-17

Advisors

Journal Title

Journal ISSN

ISSN

Volume Title

Publisher

Elsevier

Type

Article

Peer reviewed

Yes

Abstract

Abstract This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation.

Description

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.

Keywords

Critical, Social Housing, Bourdieu, Neoliberalization, Regulation, Habitus, Regulatory Change

Citation

Ejiogu, A., Ambituuni, A. and Ejiogu, C. (2018) Accounting for Accounting’s Role in the Neoliberalisation Processes of Social Housing in England: A Bourdieusian Perspective. Critical Perspectives on Accounting,

Rights

Research Institute

People, Organisations and Work Institute (POWI)