Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia

Purpose This paper aims to explore the structure of accounting field in a post-Soviet context – Latvia. study also generate insights into extent which professionalization processes are shaped by national particularities and demonstrate how self-styled professional fields change over time. Design/methodology/approach Drawing from relational sociology Pierre Bourdieu drawing on 83 interviews, highlights forms capital (cultural social primarily) that help define what constitutes appropriate conduct for successful career progression field. Findings The values ascribed Latvian fluctuate across time space. suggests as understood structuring properties different is variable fluid. Additionally, themselves can become more or less desirable those who possess certain capital. Research limitations/implications Although results may be specific one field, idiosyncrasies constitute contribution paper, showing form vary accordance with particularities. Overall, importance fit between habitus adjustment surrounding rules game contexts. Originality/value findings important understanding an take emerging economy has fully embraced neoliberalism while maintaining strong residues Soviet system. relevant dynamics broadly fields.