This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on Bourdieu's relational sociology for its theoretical and methodological frameworks, the paper constructs a socioanalysis of academic and intellectual capital by categorizing various positions and reputations in relation to accountability scholarship in the field of accounting. It finds that a subtle process of position taking works in both symbolic and material ways through citing and being cited by key authors in this cultural field. The paper develops a general but sociopolitical theoretical approach to the field study of accountability in accounting. The doxa of accountability reflects the cultural capital and the way in which doxa of the accounting field is recognized and valued. The paper argues that the process of cultural production is a dialectic sociopolitical process, which influences authors’ reflections and choices and at the same time is influenced by the network of authors and journals.

中文翻译：

---

问责知识的doxa：会计问责研究的社会分析

本文对会计文献中的问责研究进行了系统的反思。它展示了问责研究、学术和会计期刊建设之间的动态关系和网络。该研究涉及使用定性和定量方法对选定会计期刊中的问责文献进行系统审查。本文借鉴布迪厄的关系社会学的理论和方法框架，通过对会计领域问责学术相关的各种立场和声誉进行分类，构建了对学术和智力资本的社会分析。它发现，通过引用和被该文化领域的主要作者引用，一个微妙的立场采取过程在象征和物质方面都起作用。本文为会计问责制的实地研究提出了一种一般但社会政治的理论方法。问责的理念反映了文化资本以及会计领域的理念被认可和重视的方式。论文认为，文化生产过程是一个辩证的社会政治过程，它影响着作者的思考和选择，同时也受到作者和期刊网络的影响。