Disability and the professional accountant : insights from oral histories

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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 (https://doi.org/10.1108/09513571211191752)

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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.

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