Reviewer comments: Gloria Agyemang, CPA 2014 Back from the brink; surviving near extinction in the not for profit sector. Summary of paper This paper is an interesting paper focusing on sports clubs in New Zealand. The paper uses Bourdieu’s logic of practice theory to analyse its findings. It also uses Darwin theory about the struggle for survival to set the context for how sports clubs fight for survival mainly where they have had financial crises. The paper starts by explaining Darwin's theory about the struggle for survival in nature. It provides some interesting quotes from Darwin's 1909 seminal text. For example that nature does not make sudden changes but rather changes very gradually. Small changes give each organism a slight competitive edge over others providing those organisms with reproductive advantages to enable them to survive the competition for resources. The paper then proceeds to describe a later development of Darwin's theory called “punctuated equilibrium”. This thesis suggests that after an explosive event, there is a period of disequilibrium followed by a period of rapid organic evolution. The authors state that “the concept of stasis alternating with explosive and rapid evolutionary change is now endemic in a wide range of natural science scholarship” page 3. These ideas of explosion, stability and reaction have been drawn upon in organisational studies of change management and transformational leadership. Punctuated equilibrium has even been used to study changes in financial reporting (Waymire and Basu). In terms of human organisation there are situations where an external jolt occurs after periods of stability this is then followed by a periods of rapid change. The paper then turns to Bourdieu and the example he gave of the struggles during a game of football field. In football also there are “both explosive rapidity and unilineal directionality towards each goal post, not unlike punctuated equilibrium”. The paper explains the three key elements of the theory of practice. These are habitus, capitals and fields. “Habitus is each individual’s disposition (The “feel for the game”; predispositions; tendencies; inclinations; properties; perceptions and appreciations structured by each person's past and present circumstances) page,5, It includes learned habits, tastes, skills, bodily skills, non -discursive knowledge of a specific group. It goes without saying… Fields… the place of the human struggle where there is competition and a desire to gain victory. Capitals… the resources used in the field. Includes social capital (family, religious and cultural heritage); cultural capital (forms of knowledge) ; symbolic capital (status; can be exchanged for the other capitals) and economic capital (financial; however not explained in the paper). The paper argues that when threatened an individual or a club may have to leave the field if they cannot harness enough capital to survive the field. Where there is sufficient habitus to survive the struggles, capitals may accumulate and the team will survive. In Figure 1 the paper shows 3 possible paths of transformation. Stability, a disturbance, leading to stability; stability, disturbance leading to decline and extinction; finally, stability, disturbance and then survival and growth. 1 After a brief literature review of how Bourdieu has been used in the accounting literature the paper proceeds to explain the empirical work undertaken which was looking at the financial vulnerability and resilience of golf and football clubs in New Zealand. Interviews and focus groups were the main data collection methods. Data from 7 focus groups and 17 interviewees were analysed to identify 12 narratives which identified crises and the action taken to move the club or Regional Sport organisation away from the crises. The outcome of the analysis is that 2 models are provided as evidence of the transformations that sports clubs undertake when faced with financial crises. The paper draws in the interview data to identify habitus, fields, and capitals of the sports clubs (pages 7-9). In the findings section the paper explains the 2 Models of transformation. Model 1 explains the example of financial decline (loss of economic capital and social capital). This was followed by a realignment of habitus, drawing on social capital; which led to a rebuilding of economic and social capital. The key feature of Model 1 was that it was the changes were spurred on by “competent volunteers”. Model 2 is similar to Model 1. The main difference is that the changes in Model 2 were instigated by a strong visionary leader. In all the case examples, there was only one club that depicted this. In all the other examples, the resurgence was led by a group of committed and competent volunteers. The paper’s conclusions (pages 10-11) are that: 1. The field of struggles, common to Bourdieu and Darwin, can be observed in every aspect of human endeavour: corporate, political, sporting, religion and familial. 2. Disequilibrium may be caused from weaknesses within or external jolts, Bourdieu's Theory of Practice clarifies the structural processes that great leaders intuitively use to rebuild and survive for another season. 3. Habitus, field and capital are interdependent, and simultaneously constructed. None are primary, dominant or causal. 4. The turn-around point has been observed to be driven from resources/capital wholly within each club. The turnaround point has also been mostly observed to be a point at which members with valuable capital agree to contribute and re-build the club; such members may not normally agree to commit to serve on the governing committee during period of equilibrium, but will respond when the needs are dire. Comments on the paper This is an interesting paper that shows much potential for publication. The paper, in my view, is at a very early stage of development however and requires further work to get it in shape for publication. A few things to consider as part of this process are the following. a) The introduction should set the scene more carefully, highlighting the contribution that the paper seeks to make and what previous literature suggests on the issue. In effect, what is the gap in the literature, how is this work going to contribute; what is the central argument? b) Though Darwin was interesting to read, it did not feature much in the subsequent part of the paper. Is it necessary? If so , more linkage is needed within the empirical analysis and discussion. c) I agree with you that the discussion of Bourdieu is limited. You do need a stronger discussion. In particular how habitus, fields and capitals interact together would be useful for teasing out. You have discussed the three elements in terms of sport club but it is often 2 useful to see them in their “pure state” prior to relating them to your context. I refer you to the paper by Emirbayer, M. and Johnson, V. (2008), "Bourdieu and organizational analysis", Theory and Society, Vol. 37 No. 1, pp. 1-44. d) A fuller discussion of the concept of field is needed. Why do you see the club as a field where there is a struggle? Similarly, I think you do not explain economic capital. e) The empirical section of the paper requires most development. It would be useful (and helpful for telling the story) if you could consider each case individually. We do not get a sense of the case studies in a holistic way. You have presented the information, to my mind, as a sort of survey. Using the sub titles such as “where is habitus observed” and “where is capital observed” does not allow the paper to show the richness of the data, rather it seems to be attempting to make a qualitative paper seem like a quantitative paper. See Pratt (2009) It would be useful and interesting to get a feel for the individual sports clubs, their history ( from which habitus is derived), the crisis they faced, (what was the explosive event as suggested by earlier discussion of punctuated equilibrium); what individual capitals did each case depend on . I suspect if you look in more detail at individual cases, you will get a much richer story with richer findings. I think you need to move away from attempts to generalise as you seem to be doing. Get rid of this approach :“As shown in the analysis below, the clustering around the first ‘model’ presented in this paper, along with further support from the literature for ‘model’ two, suggest that these examples exhibit a generalizability belying their smallness in number” (page 6). I suspect if you analyse the cases separately, you may have more than 2 “models” to discuss. f) The concluding discussion is too brief, arguably because the empirical discussion requires development as stated in (e) above. Overall this paper has great potential and should lead to some lively discussion at the conference. Further references Pratt, M. G. (2009), "For the lack of a boilerplate: Tips on writing up (and reviewing) qualitative research", Academy of Management Journal, Vol. 52 No. 5, pp. 856-862. 3