Practicing Capitals Across Fields: Extending Bourdieu to Study Inter-Field Dynamics

Abstract This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, the authors argue that the recursive dynamics of institutions and action orient actors toward the maintenance of distinct and contradictory practices within, rather than bridging across, different fields. The authors corroborate our argument with an illustration of how corporate executives strategize within the tax field compared to the philanthropy field. Specifically, the authors show how actors are simultaneously oriented by different capitals toward apparently contradictory strategies. This chapter provides promising avenues for future research on the microfoundations of institutions, inter-field dynamics, and critical accounting and business ethics studies.