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Journal articles on the topic 'Accounting discourse'

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Published: 10 December 2022

Last updated: 28 January 2023

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1

Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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2

Llewellyn, Sue, and Markus J. Milne. "Accounting as codified discourse." Accounting, Auditing & Accountability Journal 20, no. 6 (October 30, 2007): 805–24. http://dx.doi.org/10.1108/09513570710830254.

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3

Melissa Walters‐York, L. "Metaphor in accounting discourse." Accounting, Auditing & Accountability Journal 9, no. 5 (December 1996): 45–70. http://dx.doi.org/10.1108/09513579610367242.

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4

Chambers, R. J. "The Poverty of Accounting Discourse." Abacus 35, no. 3 (October 1999): 241–51. http://dx.doi.org/10.1111/1467-6281.00044.

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5

Robson, Keith. "The discourse of inflation accounting." European Accounting Review 3, no. 2 (January 1994): 195–214. http://dx.doi.org/10.1080/09638189400000018.

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6

Schweiker, William. "Accounting for ourselves: Accounting practice and the discourse of ethics." Accounting, Organizations and Society 18, no. 2-3 (April 1993): 231–52. http://dx.doi.org/10.1016/0361-3682(93)90035-5.

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7

Baudot, Lisa, Kristina C. Demek, and Zhongwei Huang. "The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters." AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 175–96. http://dx.doi.org/10.2308/ajpt-51898.

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SUMMARY Regulators, standard setters, and the accounting profession maintain that complexity in accounting standards is a significant issue. However, it is unclear what complexity means in the context of accounting standards. This study examines, via comment letter submissions, the accounting profession's engagement with complexity in accounting standards. We analyze comment letters submitted to the Financial Accounting Standards Board (FASB) over a 12-year period and find the profession characterizes complexity through three dimensions—multiplicity, diversity, and interrelatedness. We examine the Big 4's discourse on these dimensions and observe consistency between audit firms in their discourse on several features. For instance, we find that firms primarily oppose proposed FASB changes when firms perceive those changes to increase rather than decrease complexity. Additionally, firms perceive proposed changes to affect financial statement preparers more often than other stakeholders. However, the Big 4 do not hold universal opinions as to the root causes of complexity. At the cross-firm level, we find inconsistencies that imply heterogeneity in the Big 4's discourse on root causes. Such inconsistency may, in and of itself, construct accounting complexity. Ultimately, we maintain that the Big 4's engagement with accounting standards has consequences for how complexity is thought about and acted upon in accounting standards.

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8

Bartocci, Luca, and Daniele Natalizi. "Accounting as a technology to disseminate the sense of unity in a nation state: The Kingdom of Italy." Accounting History 25, no. 3 (October 21, 2019): 403–24. http://dx.doi.org/10.1177/1032373219876996.

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This article investigates the nature of interrelationships among high political discourse, operational political discourse and accounting intended as a technology of government in the development of modern states. Specifically, the study demonstrates evidence of the capacity of accounting and other technologies in the field of financial management (i.e. distribution of powers and tasks, and control system) of nurturing and disseminating a governmental discourse in Italy during and immediately after its unification process. Records of parliamentary debates and the text of some laws (1853–1869), beside secondary sources, were analysed to get a twofold finding. While the investigation reveals the contribution of technologies in disseminating a sense of unity, it also sheds light on the existence of circular relationships among the elements of the usual governmentality scheme of analysis. In other words, technologies are typically driven by previous political rationalities/discourses, but they can be also used to further strengthen the same rationalities/discourses, especially when they are at an early stage of development.

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Brukhansky, Ruslan, and Iryna Spilnyk. "DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 2020): 7–20. http://dx.doi.org/10.35774/ibo2020.03.007.

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10

Juhila, K. "Factual accounting in the discourse on homelessness." Scandinavian Journal of Social Welfare 4, no. 1 (January 1995): 44–54. http://dx.doi.org/10.1111/j.1468-2397.1995.tb00264.x.

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11

HARRIS, JEAN. "The Discourse of Governmental Accounting and Auditing." Public Budgeting Finance 25, no. 4s (December 2005): 154–79. http://dx.doi.org/10.1111/j.1540-5850.2005.00008.x.

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12

HOGE, JEFF, and ED MARTIN. "Linking Accounting and Budget Data: A Discourse." Public Budgeting Finance 26, no. 2 (June 2006): 121–42. http://dx.doi.org/10.1111/j.1540-5850.2006.00849.x.

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13

HARPER, DAVID J. "Accounting for Poverty: From Attribution to Discourse." Journal of Community & Applied Social Psychology 6, no. 4 (October 1996): 249–65. http://dx.doi.org/10.1002/(sici)1099-1298(199610)6:4<249::aid-casp369>3.0.co;2-u.

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14

한형성. "Discourse regarding home accounting and household accounting book of the 1920~1930s." Review of Business History 30, no. 3 (September 2015): 85–113. http://dx.doi.org/10.22629/kabh.2015.30.3.004.

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15

Syvak, Olena. "ACCOUNTING DISCOURSE IN THE PROFESSIONAL ACTIVITY OF FUTURE ACCOUNTING AND TAXATION SPECIALISTS." Naukovì zapiski Nacìonalʹnogo unìversitetu «Ostrozʹka akademìâ». Serìâ «Fìlologìâ» 1, no. 6(74) (June 27, 2019): 96–98. http://dx.doi.org/10.25264/2519-2558-2019-6(74)-96-98.

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16

Ferguson, John. "Analysing accounting discourse: avoiding the “fallacy of internalism”." Accounting, Auditing & Accountability Journal 20, no. 6 (October 30, 2007): 912–34. http://dx.doi.org/10.1108/09513570710830290.

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17

Zhang, Eagle, and Jane Andrew. "Rethinking China: Discourse, convergence and fair value accounting." Critical Perspectives on Accounting 36 (April 2016): 1–21. http://dx.doi.org/10.1016/j.cpa.2015.09.002.

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18

Corrigan, Lawrence T. "Budget making: The theatrical presentation of accounting discourse." Critical Perspectives on Accounting 55 (September 2018): 12–32. http://dx.doi.org/10.1016/j.cpa.2017.12.001.

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19

Witono, Banu. "BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU." Riset Akuntansi dan Keuangan Indonesia 1, no. 2 (September 2, 2016): 89–97. http://dx.doi.org/10.23917/reaksi.v1i2.2733.

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It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent with capitalism itself. This article highlights the dialectic accounting laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a 'discourse-driven' to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist. Keywords: Accounting Language, Discourse-Driven, Neo-capitalism

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20

McWatters, Cheryl S., and Yannick Lemarchand. "Merchant networks and accounting discourse: the role of accounting transactions in network relations." Accounting History Review 23, no. 1 (March 2013): 49–83. http://dx.doi.org/10.1080/21552851.2013.773632.

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21

Williams, Paul F. "Accounting and the Moral Order: Justice, Accounting, and Legitmate Moral Authority." Accounting and the Public Interest 2, no. 1 (January 1, 2002): 1–21. http://dx.doi.org/10.2308/api.2002.2.1.1.

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Relying upon the manner in which accountants speak about their practice, this paper provides an argument that accounting discourse suffers from incoherence. Arguing that accountants speak as if the institution of accounting is part of a moral order, it follows that for accounting to have moral standing it must be capable of providing good reasons for people to conform to accounting directives. Through the work of Baier (1995) and Habermas (1990), the paper describes the nature of a moral order and develops the conclusion that good reasons for accounting rules must be society anchored ones. Two examples are provided that illustrate why considerations of accounting as a deeply moral discourse are important. The first example is the iron law of accountability—which acts to subject people to accounting intrusions that may be unnecessary. The second example is the case of SFAS No. 106. The post-retirement benefits standard is a recent example of the FASB establishing a supra-legal definition of liability by assuming technical capabilities that simply do not exist. The paper concludes with a discussion of how a view of accounting as a system of moral rules may lead to the consideration that the appropriate solution to an “accounting problem” may not always be to extend the technical scope of accounting.

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Syarifuddin, Syarifuddin, and Ratna Ayu Damayanti. "Biodiversity accounting: uncover environmental destruction in Indonesia." Social Responsibility Journal 16, no. 6 (October 5, 2019): 809–25. http://dx.doi.org/10.1108/srj-11-2018-0291.

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Purpose This study aims to reveal the impression which is delivered in the biodiversity report of local governments in South Sulawesi Province, Indonesia. It is crucial since the region has biodiversity that seems to get no specific attention in preserving its sustainability. Design/methodology/approach Discourse analysis was used as a method to reveal fact and developing discourse. Analysis method to be developed was Eder cognitive discourse analysis, which was conducted by observing the narration in the biodiversity report. Findings The findings of this study indicate that the informant's impression of the biodiversity report was made to attract investors by showing information related to local natural resources, thus allowing investors to exploit nature as needed. Nature and humans in the view of policymakers cannot be separated. Research limitations/implications The implication of this research for further research is to focus more on the neutralization motives of the biodiversity reports preparers and the implications of community participation to save the environment. Practical implications This study shows practice and policy of accounting in the organizational biodiversity as written in its report. Discourse and impression which are stated to the stakeholders need to be changed to show the seriousness of the region in biodiversity conservation. Originality/value Many types of research studies have been conducted related to biodiversity accounting so far, but this paper views it from a different aspect. This paper discusses the intention and purpose of the report to show its spirit.

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23

Madsen, Paul E. "How Standardized Is Accounting?" Accounting Review 86, no. 5 (May 1, 2011): 1679–708. http://dx.doi.org/10.2308/accr-10102.

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ABSTRACT There is disagreement in the accounting community about what level of standardization would be efficient for accounting. Many of the known costs and benefits of standardization have gone unmeasured and, as a result, there have been no efforts to quantitatively identify an efficient level of accounting standardization. Without guidance from researchers, the level of accounting standardization is set according to the intuition of standard-setters. Using data on a large cross-section of occupations, I provide evidence that the level of standardization in financial reporting occupations is far higher than would be expected given their characteristics. I then show with time-series data that the breadth of professional accounting discourse declined during the late 20th century, coincident with increases in the output of standard-setters. A lower quality discourse is one of many possible consequences of inefficient standardization. Data Availability: Occupations data in the O*NET, Career One Stop, and Occupational Employment Statistics (OES) databases are available from the U.S. Department of Labor. Data from the General Social Survey (GSS) are available from the National Opinion Research Center (NORC) at The University of Chicago. Contact the author for the data collected from the Accountants' Handbook.

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24

Leoni, Giulia. "Rudimentary capital budgeting for a utopian Italian colony in Australia: Accounting as an advocating device." Accounting History 26, no. 3 (March 30, 2021): 386–408. http://dx.doi.org/10.1177/1032373220981422.

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Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intellectual Melchiorre Peccenini, who advocated his utopian project of an Italian colony in Australia in a book published in Melbourne. By analysing his life and context, as well as his writings and use of calculations, the article reveals how accounting was embedded in the intellectual discourse of an individual and became an advocating device. With its results, this investigation contributes to the accounting biography tradition by extending its boundaries to include ordinary individuals who can provide new insights into accounting as a multi-purpose device.

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Persson, Martin E., Vaughan S. Radcliffe, and Mitchell Stein. "ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT." Accounting Historians Journal 42, no. 1 (June 1, 2015): 85–104. http://dx.doi.org/10.2308/0148-4184.42.1.85.

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Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting discipline.

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Rajandran, Kumaran. "Coercive, mimetic and normative: Interdiscursivity in Malaysian CSR reports." Discourse & Communication 12, no. 4 (March 12, 2018): 424–44. http://dx.doi.org/10.1177/1750481318757779.

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Malaysian corporations have to disclose corporate social responsibility (CSR), and a typical genre for disclosure is CSR reports. These reports incorporate other discourses which indicate the presence of interdiscursivity. The article examines interdiscursivity in Malaysian CSR reports. It selects the CSR reports of 10 major corporations and pursues an interdiscursive analysis which involves four sequential stages. CSR reports contain discourses of public relations, sustainability, strategic management, compliance and financial accounting. Although the discourses are often multisemiotic, language maintains primacy in content, while image tends to exemplify or simplify content. These discourses constitute an interdiscursive profile, and it has central and auxiliary discourses. The central discourse is public relations discourse, and it promotes corporations helping and not harming society. The auxiliary discourses are sustainability, strategic management, compliance and financial accounting discourses, and these discourses mitigate the promotional focus. Interdiscursivity enables the primarily promotional CSR reports to not seem overtly promotional. The choice of discourses is probably influenced by coercive, mimetic and normative reasons. These discourses enhance the reliability of CSR reports because their disclosure is anchored to various CSR aspects, international or reporting practices and professional domains. Interdiscursivity helps to build stakeholders’ confidence in disclosure and, therefore, in corporations. It joins other functions in CSR reports to convey corporations as agents of positive social change. The article also probes the relationship between interdiscursivity and intertextuality and advances a matrix of intertextual–interdiscursive use.

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Jayasinghe, Kelum, and Shahzad Uddin. "Continuity and change in development discourses and the rhetoric role of accounting." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 314–34. http://dx.doi.org/10.1108/jaee-01-2018-0011.

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Purpose The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism. Design/methodology/approach Multiple research methods are employed, such as archival research, observations and interviews. Development reports published by the World Bank (1978–2006) are closely examined using discourse analysis. Findings Development projects in Sri Lanka and development reports during the last three decades demonstrate that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulation and re-articulation of development discourses communicated by accounting rhetoric have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management and governance styles (albeit important) driven by the development ideology and rational accounting rhetoric of the World Bank seems to bring little reward to villagers or, indeed, to the policy makers. Originality/value The paper adds to the literature on the use of accounting languages in development discourses, especially in the context of less developed countries. It will be of great value to researchers and practitioners seeking to gain a better understanding of reforms driven by a particular set of accounting technology in distant places.

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Turzyński, Mikołaj. "Reports on the financial results of the Holocaust. Example of Operation “Reinhardt”." Zeszyty Teoretyczne Rachunkowości 45, no. 1 (April 28, 2021): 93–111. http://dx.doi.org/10.5604/01.3001.0014.8352.

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Purpose: The purpose of the article is to examine the accounting discourse, including the accounting language, used in financial reports from the Holocaust process on the example of Operation Reinhardt. Methodology/approach: Archival research was carried out. The approach to discourse analysis based on Foucault’s social theory was used. Findings: The language of the reports on the financial results of the Holocaust was adapted to the needs of the recipients of the information contained in these reports. Accounting discourse, including the language of the reports, was determined by the Nazi ideology. The issues of maintaining the secrecy of the looting carried out, the control and settlement functions of accounting, and the requirement of maintaining credibility were highlighted. The research on the language of accounting used in the reports on the financial results of the Holocaust shows that the dominant Nazi discourse shaped the content of the state-ments and reports, making the accounting practice consistent with the priorities of the Third Reich. Research limitations/implications: A limited amount of archival material has been preserved; hence the study covered a small number of reports on the financial results of the Holocaust. Originality/Value: The article contributes to research on the use of accounting for ideo-logical purposes. It is the first presentation of the problem of the influence of the Nazi dis-course on the language of reports on the financial results of the Holocaust.

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Sayed, Samir. "SLAVERY DISCOURSE AND ABOLITION IN BRAZIL: THE CASE OF BANCO DO BRASIL (1885-1902)." Prosppectus - Perspectivas Qualitativas em Contabilidade e Organizações 1, no. 1 (July 30, 2021): 9–26. http://dx.doi.org/10.22478/ufpb.2763-9606.2021v1n1.58870.

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Objective: The article aims to study the slavery discourse in Brazil at the end of the 19th century. Method and approach: Specifically, carry out a critical analysis of the discourse of Banco do Brasil's financial statements and annual reports between 1885 and 1902 using concepts from Karl Marx's political theory: reification, commoditization and dehumanization. Main results: We argue that the ideology practiced in relation to the slave shows the superstructure necessary for the structure. We suggest that the discourse employed reified the slave, considering it as a thing; commoditizing the slave, including its exchange value, as an asset, as a guarantee, depriving it of all form of human dignity (dehumanization). Contributions: By studying accounting with a critical purpose, we can contribute to other uses of our discipline, such as discourse employed and its dialectics in accounting practice. In this sense, the discourse is justified and makes slavery part of the national ruling class's conception of the world, which must permeate throughout society. Originality/relevance: This paper contributes to the understanding of how accounting, including its discourse and concepts can be used by the ruling class to justify racism and slavery in Brazil.

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Hookana, Heli. "The value of accounting discourse in conditions of accelerating change." Journal of Economic and Financial Sciences 2, no. 2 (October 31, 2008): 159–74. http://dx.doi.org/10.4102/jef.v2i2.352.

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This study investigates the complex relationships between organisational strategic change, developing accountabilities, and materialised values in the emerging public-service network. The study highlights the importance of bilateral governance, relational forms of behaviour, and the voluntary exchange of information that is based upon shared values and that regulates networked behaviour in a much less overt way than formal attempts at control. In these circumstances accountancy basically serves as an assistant, helping to mediate, shape and construct inter-organisational relations through various socio-economic and discursive power-based mechanisms. The results indicate that for some organisations value-based management may still have elements of value-adding contributions of a more non-financial and social nature despite the veneer of the rhetoric. In combining participation in development work, work in practice, and theoretical analysis, the study carries both theoretical and practical implications.

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Gallhofer, Sonja, Jim Haslam, and Juliet Roper. "Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”." Accounting, Auditing & Accountability Journal 20, no. 6 (October 30, 2007): 935–40. http://dx.doi.org/10.1108/09513570710830308.

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Oakes, Helen, and Steve Oakes. "Accounting and marketing communications in arts engagement: A discourse analysis." Accounting Forum 36, no. 3 (September 2012): 209–22. http://dx.doi.org/10.1016/j.accfor.2012.02.002.

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Price, Michael, Charles Harvey, Mairi Maclean, and David Campbell. "From Cadbury to Kay: discourse, intertextuality and the evolution of UK corporate governance." Accounting, Auditing & Accountability Journal 31, no. 5 (June 18, 2018): 1542–62. http://dx.doi.org/10.1108/aaaj-01-2015-1955.

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PurposeThe purpose of this paper is to answer two main research questions. First, the authors ask the degree to which the UK corporate governance code has changed in response to both systemic perturbations and the subsequent enquiries established to recommend solutions to perceived shortcomings. Second, the authors ask how the solutions proposed in these landmark governance texts might be explained.Design/methodology/approachThe authors take a critical discourse approach to develop and apply a discourse model of corporate governance reform. The authors draw together data on popular, corporate-political and technocratic discourses on corporate governance in the UK and analyse these data using content analysis and the historical discourse approach.FindingsThe UK corporate governance code has changed little despite periodic crises and the enquiries set up to investigate and make recommendation. Institutional stasis, the authors find, is the product of discourse capture and control by elite corporate actors aided by political allies who inhabit the same elite habitus. Review group members draw intertextually on prior technocratic discourse to create new canonical texts that bear the hallmarks of their predecessors. Light touch regulation by corporate insiders thus remains the UK approach.Originality/valueThis is one of the first applications of critical discourse analysis in the accounting literature and the first to have conducted a discursive analysis of corporate governance reports in the UK. The authors present an original model of discourse transitions to explain how systemic challenges are dissipated.

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Radyuk, Alexandra V. "Accounting terminology in English economic discourse (based on India’s The Company Act 2013)." Training, Language and Culture 6, no. 4 (December 20, 2022): 9–19. http://dx.doi.org/10.22363/2521-442x-2022-6-4-9-19.

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The paper studies the structure and semantics of English-language accounting terminology through a close examination of The Company Act, the official legal document regulating the establishment and operation of India’s commercial companies. The study aims to explore specific terminology occurring in accounting and audit books in the economic discourse, as well as to identify and analyse culture-marked terminology in the chosen field of study. Study results were used to compile a glossary of commonly used accounting terms constituting a part of a unified terminological system. The author has systemised the main notional classes of accounting terminology thus demonstrating its structural nature in English economic discourse, the semantic organisation and conceptual framework of the field-specific terminology system.

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Olaison, Lena, and Bent Meier Sørensen. "The abject of entrepreneurship: failure, fiasco, fraud." International Journal of Entrepreneurial Behavior & Research 20, no. 2 (March 24, 2014): 193–211. http://dx.doi.org/10.1108/ijebr-09-2013-0143.

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Purpose – Failure as an integral part of the entrepreneurial process has recently become a hot topic. The purpose of this paper is to review this debate as expressed both in research on entrepreneurship and in the public discourse, in order to understand what kind of failure is being incorporated into the entrepreneurship discourse and what is being repressed. Design/methodology/approach – The research design is twofold: an empirical investigation modelled as a discourse analysis is followed by a psychoanalytically inspired deconstruction of the identified hegemony. Where the discourse analysis treats what is omitted, the purpose of the psychoanalytic analysis is to point out more concretely what is being repressed from the hegemonic discourses that the first part of the paper identified. Findings – The paper identifies a discursive shift from focusing on entrepreneurial success while at the same time negating failure, to embracing failure as a “learning experience”. Second, we trace this “fail better”-movement and identify a distinction between the “good failure” from which the entrepreneur learns, and the “bad failure” which may also imply a moral breakdown. Finally, the paper attempts to deconstruct this discourse deploying Kristeva's idea of the abject. The paper argues that the entrepreneurship discourse seeks closure through abjecting its own, real kernel, namely: the everyday, common, entrepreneurial failure. This image comprises the abject of entrepreneurship, and abject which does becomes visible, however, rarely: Bernie Madoff, Jeff Skilling, Stein Bagger. Originality/value – This paper fulfils an identified need to study the darker and unwanted sides of entrepreneurship and extends our understanding of failure in entrepreneurial processes.

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Li, Jinfeng. "The changing discursive construction of women in Chinese popular discourse since the twentieth century." Cultural China in Discursive Transformation 21, no. 2 (July 5, 2011): 238–66. http://dx.doi.org/10.1075/japc.21.2.05li.

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This paper, through discourse analysis based on discursive social constructionism and ideological analysis inspired by Althusser, explores the changing discursive construction of women in Chinese popular discourse since 20th century. It identifies three related, overlapping, recurring yet distinct kinds of discourses by which women are represented or inteperllated in three different historical periods: (1) awareness and individualization discourse culturally constructed in the Chinese enlightenment period at the beginning of 20th century; (2) desexualized or masculinized discourse politically constructed from the foundation of China to the end of the “Cultural Revolution”; (3) consumerist and ideal discourse economically constructed since the Chinese economic reform. The paper aims to discuss and disclose what each of these discourses reveals or obscures from sight, especially, by examining the underlying and often unconscious assumptions about women that shape gender or reality so as to increase the self-reﬂexivity of women.

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Salami, Ali, and Amir Ghajarieh. "The gendered discourse of ‘equal opportunities for men and women’ in Iranian EFL textbooks." Gender in Management: An International Journal 31, no. 2 (April 11, 2016): 114–33. http://dx.doi.org/10.1108/gm-04-2015-0036.

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Purpose The purpose of this paper is to examine the representations of male and female social actors within the subversive gendered discourse of “equal opportunities for men and women” in Iranian English as a foreign language (EFL) textbooks. Design/methodology/approach From the methodological perspective, this study fused van Leeuwen’s (2003) “Social Actor Network Model” and Sunderland’s (2004) “Gendered Discourses Model”. Findings Data obtained from this study showed the subversive gendered discourse of “equal opportunities” was supported through such representations within a narrow perspective in line with dominant gender ideologies in Iran. The findings suggest the resistance against such subversive gendered discourse in Iranian EFL textbooks underpins gender norms and religious ideologies existing in Iran. Originality/value Such representations of male and female social actors in school textbooks show inclusive education and the discourse of “equal opportunities” have yet to be realised in education system of many countries, including Iran.

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Roberts, Diane H. "SOCIALIZATION OF US NOVICE ACCOUNTING PROFESSIONALS THROUGH ETHICAL DISCOURSE IN 1931." Accounting Historians Journal 42, no. 2 (December 1, 2015): 63–89. http://dx.doi.org/10.2308/0148-4184.42.2.63.

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This study applies a qualitative analysis of Fogarty's [1992] application of institutional theory to an individual's socialization in the American public accountancy profession in an historical context. The Ethics of the Profession, a book published by the American Institute of Accountants (AIA) in 1931, is examined to identify the normative, mimetic, and coercive socialization mechanisms embedded within. Both informal and formal code-based ethical discourse is contained in the book. This reflects the AIA's status as one of two competing national professional organizations and the only organization with a promulgated code of conduct. The results indicate use of embedded historical linguistic terms to delineate professional self-image and use of normative and mimetic socialization mechanisms in this effort to instill professional ideals into new entrants to the profession.

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Skilling, Peter, and Helen Tregidga. "Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand." Accounting, Auditing & Accountability Journal 32, no. 7 (September 16, 2019): 2031–61. http://dx.doi.org/10.1108/aaaj-04-2016-2532.

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Purpose The purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage. Design/methodology/approach A systematic content analysis of arguments made for and against the living wage in a range of secondary data sources is conducted. Boltanski and Thévenot’s typology of “orders of worth” provides the framework for analysis. Findings Arguments for a living wage are found to draw on a range of orders of worth. These arguments hold that while market signals have a valid role in informing wage decisions, such decisions should also take into account the civic order’s emphasis on collective outcomes, the industrial order’s emphasis on long-term organisational performance, and an emphasis on the inherent dignity of the human worker drawn from the domestic and inspired orders. Business arguments against a living wage hold that the current weight given to the tests and objectives of the market order is optimal and that a living wage would undermine firm competitiveness and, ultimately, collective well-being. Justifications of existing low-wage practices are shown to be reflected in, and naturalised by, accounting discourses and practices. Originality/value This study contributes to the emergent literature on the relationship between accounting and inequality. It elucidates accounting’s role in supporting the market order of worth and thus the stabilisation and perpetuation of income inequalities. Its analysis of the orders of worth invoked by those calling for a living wage contribute to the task of imagining and constructing an alternative, more equitable, accounting discourse and practice.

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Macintosh, Norman B. "“EFFECTIVE” GENEALOGICAL HISTORY: POSSIBILITIES FOR CRITICAL ACCOUNTING HISTORY RESEARCH." Accounting Historians Journal 36, no. 1 (June 1, 2009): 1–27. http://dx.doi.org/10.2308/0148-4184.36.1.1.

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This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, “effective” history approach. It outlines four fundamental strengths of traditional history – investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major concerns with traditional history, contrasts it with his genealogical approach, and reviews Foucault's [1977] follow up to Nietzsche's approach. Two examples of genealogical historiography are presented – Williams' [1994] exposition of the major shift in British discourse regarding slavery and Macintosh et al.'s [2000] genealogy of the accounting sign of income from feudal times to the present. The paper critiques some of the early Foucauldian-based accounting research, as well as some more recent studies from this perspective. It concludes that adopting a genealogical historical approach would enable accounting history research to become effective history by presenting critiques of accounting's present state.

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Osim, Etim, E., Comfort Precious Goddymkpa, and Nsima Johnson Umoffong. "Drivers of Audit Failures: A Comparative Discourse." International Journal of Innovative Science and Research Technology 5, no. 7 (July 20, 2020): 133–38. http://dx.doi.org/10.38124/ijisrt20jul105.

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The aim of this study is to identify the most potent factors driving audit failures by theoreticallyexploring two most publicized corporate and external audit failures cases in Nigeria and globally (EnronAndersen and Cadbury Akintola Williams Deloitte). An exploratory case study approach was adopted to analyze the selected two cases and several other external audit failures in extent literature. Findings reveal that audit failure factors are the same in the cases analyzed and compared and include poor audit approach, negligence and incompetency from the auditors, lack of professional questioning attitude, connivance with clients, fee dependence on major clients, long tenured appointment, external auditors acting as internal auditors to client and rendition of Management Advisory Services (MAS), blatant disregard to accounting standards on auditing, among others. Based on these findings, the following recommendations were made: more stringent sanctions be molted to defaulters, regular review and update of accounting and auditing standards to take care contemporary developments, prohibition of external auditors from rendering multiple MAS, adherence to ethical principles, strengthening of corporate governance structure as well as improved oversight functions by regulatory authorities on the activities of corporate management and auditors.

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Alyousef, Hesham Suleiman. "An SF-MDA of the Textual and the Logical Cohesive Devices in a Postgraduate Accounting Course." SAGE Open 10, no. 3 (July 2020): 215824402094712. http://dx.doi.org/10.1177/2158244020947129.

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The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan’s and Halliday’s cohesion analysis schemes were employed in the systemic functional multimodal discourse analysis (SF-MDA) of the cohesive devices in the multimodal accounting texts. The schemes are based on systemic functional linguistics (SFL) which suits the context of this study as it considers language as a social semiotic resource for making meaning. Its linguistic tools are capable of explaining the way we construct and make meanings. The SF-MDA findings showed the first and most frequently occurring cohesive device type in the orthographic texts was lexical cohesion, in particular repetition of the same lexical items, followed by reference and conjunctions. Lexical cohesive devices were higher in the tables than in the orthographic texts. Conjunctions were only employed in the orthographic texts to signal extension and enhancement relationships. One of the key features that characterize financial statements is the abundance of implicit hierarchically networked lexical ties that bind the separate lexical strings, thereby organizing the discourse of financial statements. The results contribute to our understanding of the complex multimodal meaning-making processes in accounting discourse.

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Ban, Zhuo. "Open for change but closed for transformation: A communicative analysis of managerial corporate social responsibility discourse on the issue of labor." Organization 27, no. 6 (August 15, 2019): 900–923. http://dx.doi.org/10.1177/1350508419867209.

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Why do some researchers observe that managerial corporate social responsibility discourse contributes to increased awareness of and commitment to solving global environmental and social issues, while others reveal that the same discourse works to obfuscate and sidetrack positive social transformation? This article tries to bring together these procedural and structural perspectives on corporate social responsibility discourse by introducing a communicative approach, which embeds the critical study of corporate social responsibility discourse in a complex and emerging discursive field. The discursive strategies of managerial corporate social responsibility are therefore as shifting as the discourses it competes with are varied. This article, grounded in Deetz’s theoretical framework of systematically distorted communication and discursive closure, explores the US garment industry’s corporate social responsibility communication on labor-related issues in the global supply chain. I position garment industry corporate social responsibility discourse within broad labor policy debates at the operational, institutional, and structural levels. I find that corporate-initiated corporate social responsibility communication operates through several internally coherent frames: establishing ethical standards, providing essential services, and innovating labor management systems. Each frame responds to alternative discourses about supply chain labor with discursive closure and non-closure strategies, that is, corporations choose to acknowledge, engage, or agree with some alternative discourses, while ignoring, suppressing, or eliding over others. I argue that the pattern of choosing discursive strategies for different types of alternative discourses is important in understanding systematically distorted communication in the context of a complex, fragmented discursive field.

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Amernic, Joel H. "A commentary on Professor Chambers' 1999 paperthe poverty of accounting discourse." Accounting Education 14, no. 1 (March 2005): 19–24. http://dx.doi.org/10.1080/0963928042000328509.

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Lee, Tom. "A commentary on professor Chambers' 1999 paperthe poverty of accounting discourse." Accounting Education 14, no. 1 (March 2005): 25–27. http://dx.doi.org/10.1080/0963928042000328518.

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Mattessich, Richard. "A commentary on Professor Chambers' 1999 paperthe poverty of accounting discourse." Accounting Education 14, no. 1 (March 2005): 29–33. http://dx.doi.org/10.1080/0963928042000328527.

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Tinker, Tony. "A commentary on Professor Chambers' 1999 paperthe poverty of accounting discourse." Accounting Education 14, no. 1 (March 2005): 35–38. http://dx.doi.org/10.1080/0963928042000328536.

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Carnegie, Garry D. "Contributing to the international accounting history movement: Integrated forums of discourse." Accounting History 22, no. 4 (November 2017): 488–509. http://dx.doi.org/10.1177/1032373217728999.

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Williams, Paul F. "You reap what you sow: the ethical discourse of professional accounting." Critical Perspectives on Accounting 15, no. 6-7 (August 2004): 995–1001. http://dx.doi.org/10.1016/j.cpa.2003.04.003.

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O'Dwyer, Michele, Lisa O'Malley, Stephen Murphy, and Regina C. McNally. "Insights into the creation of a successful MNE innovation cluster." Competitiveness Review 25, no. 3 (May 18, 2015): 288–309. http://dx.doi.org/10.1108/cr-08-2014-0026.

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Purpose – This paper aims to recount the genesis of a successful innovation cluster among Irish-based divisions of multinational enterprises (MNEs) and Irish universities in the pharmaceutical industry. This cluster was actively “narrativized” through the language of obligation, desire, competence and know-how. As such, it is typical of the “hero’s quest” literary genre in which challenges are faced, obstacles are overcome and victory is ultimately won. Importantly, in this story, the cluster was morally and pragmatically charged with dealing with significant challenges faced by the Irish pharmaceutical industry. Broader societal discourses operated as a resource for actors to use in proposing collaboration and innovation as the appropriate response to such challenges. Specifically, through narrative and discourse, actors created the necessary conditions conducive for a cluster to develop. These created a discursively constituted shared purpose which ultimately ensured successful innovation collaboration. Essentially, through narrative and discourse, the key actors identified the collaboration a protagonist in pursuit of a quest. By linking theoretical and empirical insights, the paper offers a conceptual framework that can be used in future studies to understand the emergence of clusters. Design/methodology/approach – Adopting Wengraf’s (2001) structured approach to narrative interviewing, 18 key actors shared their understanding of how the cluster came into being. Each interview began with a single question intended to induce narrative, in this case “tell me the story of the cluster as you see it.” This allowed participants to be in control of their own story (Wengraf, 2001). Each interview was transcribed in full and appended to notes taken at the time of the interview. Each narrative offered a “purposeful account” (Jovchelovitch and Bauer, 2000) of how and why the cluster was formed and the centrality of the participants’ roles. In line with recognised protocols, in the authors analysis of data, they paid specific attention to how stories were told, the roles assigned to key protagonists, as well as how events and actors were linked in stories (see Czarniawska, 1997). Findings – This paper further demonstrates how language, metaphor and narrative and discourse (Hatch, 1997) becomes a strategic resource on which actors can draw to create desired realities (Hardy et al., 2000) particularly in terms of collaboration and innovation. Further, this case highlights how dialogue was encouraged throughout the process of establishing the cluster and has continued to be an important element. Rather than imposing some grand design, the SSPC cluster is and always will be emergent. In this sense, in the early stages of collaboration, detecting and supporting existing and emergent communities is essential to success, and shared identity which is the outcome of members’ discursive practices appears to be a powerful driver of collaboration. Research limitations/implications – There are important insights for cluster and innovation theory development that can be extrapolated from this study. First, context-specific narrative accounts provided in this study further extend the authors’ understanding of the process through which fundamental changes (innovation) in organisational activities are enacted (Ettlie and Subramaniam, 2004). Second, the authors’ understanding of how new ventures are attributed organisational legitimacy through language and story is augmented (Gollant and Sillince, 2007; Pentland, 1999). Third, the authors have articulated how different discourses are mobilised by actors at different stages of development and for different audiences to create desired innovation outcomes, illustrating that innovations can result from advances in knowledge (McAdam et al., 1998). Finally, the authors see how discourse and practice are dynamic as participants articulate their intention to exert further influence on innovation discourse through their lobbying activities. Practical implications – By focusing on the specific problem of crystallisation, and using the discourse of collaboration, particularised ties emerged around SSPC and this inspired synergistic action. When seeking approval from host organisations, they spoke in terms of return on investment and the potential to add value, part of the discourse of organisational effectiveness. Consequently, the authors stress the benefits of understanding audiences and adjusting discursive approaches on this basis. As such, this study provides evidence that tailored discursive approaches can be used as a resource for managers and practitioners that are seeking to inspire innovation through collaboration. Social implications – The discourse of collaboration also became a resource upon which actors could draw to articulate how they might respond to the context and realise the vision. Because this discourse is promoted in government reports and embodied in government strategy, the protagonists were able to borrow from the discourse to secure the necessary resources (in this case funding) that would enhance the possibilities of more effective collaboration. This is because different stakeholders engage with discourse in ways that help to create the outcomes they desire. It was noticeable that the leaders within the Solid State Pharmaceutical Cluster recognised the importance of discourse to innovation collaboration, and on this basis, they successfully adjusted the use of terminology in relation to the exchange partners they were addressing. When addressing potential partners within industry and academia, they utilised both the “burning platform” and “Ireland Inc.” metaphors to create generalised membership ties around the need for innovation and action. Originality/value – First, context-specific narrative accounts provided in this study further extend the authors’ understanding of the process through which fundamental changes (innovation) in organisational activities are enacted (Ettlie and Subramaniam, 2004). Second, the authors have articulated how different discourses are mobilised by actors at different stages of development and for different audiences to create desired innovation outcomes, illustrating that innovations can result from advances in knowledge (McAdam et al., 1998). Finally, the authors see how discourse and practice are dynamic as participants articulate their intention to exert further influence on innovation discourse through their lobbying activities.

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