Dialectical Reality of Public Accountant’S Objectivity and Independence: A Bourdieusian Perspective

This paper aims to reveal the social reality of auditing practices in the battle of dialectical feelingsabout the boundaries of objectivity and autonomy of independence experienced by public accountants indefending their professional rights. the disclosure includes the concept of values / beliefs / doxa ofautonomy independence implied in the social reality of oppression of intellectual power. this method ofexpressing social reality used pierre bourdieu's perspective approach which focuses more on socialsituations in practical areas than social construction in theoretical conversation. so that through thisconstruction abler to touch and express honestly about the reality of self-struggle in the practice ofauditing. the results of this study are useful for the theoretical development of the sociological aspects ofthe struggle of public accountants as an intellectual agents maintaining their autonomy against externalpressures so as to encourage the creation of more objective and independent audit practice policies.