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
N1 - Copyright 2009 Elsevier B.V., All rights reserved.
PY - 2009/11/1
Y1 - 2009/11/1
N2 - This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's [Thompson JB. Ideology and modern culture: critical social theory in the era of mass communication. Cambridge: Polity Press; 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 analyzed 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 [Thompson JB. Ideology and modern culture: critical social theory in the era of mass communication. Cambridge: Polity Press; 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 analyzed were often expressions of implicit or taken for granted assumptions.
UR - http://www.scopus.com/inward/record.url?scp=70350537032&partnerID=8YFLogxK
U2 - 10.1016/j.cpa.2009.02.002
DO - 10.1016/j.cpa.2009.02.002
M3 - Article
AN - SCOPUS:70350537032
SN - 1045-2354
VL - 20
SP - 896
EP - 909
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
IS - 8
ER -