TY - JOUR
T1 - Constructing meaning in the service of power
T2 - an analysis of the typical modes of ideology in accounting textbooks
AU - Ferguson, John
AU - Collison, David
AU - Power, David
AU - Stevenson, Lorna
PY - 2009/11
Y1 - 2009/11
N2 - 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.
AB - 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.
KW - ideology
KW - accounting textbooks
KW - accounting
KW - accountancy
U2 - 10.1016/j.cpa.2009.02.002
DO - 10.1016/j.cpa.2009.02.002
M3 - Article
SN - 1045-2354
VL - 20
SP - 896
EP - 909
JO - Critical Perspectives On Accounting
JF - Critical Perspectives On Accounting
IS - 8
ER -