Constructing meaning in the service of power: an analysis of the typical modes of ideology in accounting textbooks

John Ferguson, David Collison, David Power, Lorna Stevenson

Research output: Contribution to journalArticlepeer-review

31 Citations (Scopus)
18 Downloads (Pure)

Abstract

This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's (1990) schema concerning the typical linguistic modes through which ideology operates, this research suggests that the operation of ideology is apparent within educational accounting texts, with particular strategies being more evident than others: in particular, the strategies of universalization, narrativization, rationalization and naturalization. Given the predominantly technical nature of introductory financial accounting textbooks and training manuals, the modes of ideology identified in the texts were often quite subtle; more specifically, the ideological characteristics displayed in each of the six texts analysed were often expressions of implicit or taken-for-granted assumptions.
Original languageEnglish
Pages (from-to)896-909
Number of pages14
JournalCritical Perspectives On Accounting
Volume20
Issue number8
DOIs
Publication statusPublished - Nov 2009

Keywords

  • ideology
  • accounting textbooks
  • accounting
  • accountancy

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