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Disability and the professional accountant : insights from oral histories

Duff, Angus and Ferguson, John (2011) Disability and the professional accountant : insights from oral histories. Accounting, Auditing and Accountability Journal, 25 (1). pp. 71-101. ISSN 0951-3574

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    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.

    Item type: Article
    ID code: 28108
    Keywords: oral history, accountancy, disability, Accounting, Accounting, Economics, Econometrics and Finance (miscellaneous)
    Subjects: Social Sciences > Commerce > Accounting
    Department: Strathclyde Business School > Accounting and Finance
    Related URLs:
      Depositing user: Dr John Ferguson
      Date Deposited: 14 Oct 2010 15:33
      Last modified: 30 Jun 2014 23:12
      URI: http://strathprints.strath.ac.uk/id/eprint/28108

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