John Ferguson

Analysing accounting discourse: avoiding the “fallacy of internalism”

Purpose - The purpose of this paper is to elaborate on John B. Thompsons “tripartite approach” for the analysis of mass media communication, highlighting how this methodological framework can help address some of the shortcomings apparent in extant studies on accounting which purport to analyse accounting “texts”. Design/methodology/approach - By way of example, the paper develops a critique of an existing study in accounting that adopts a “textually-oriented” approach to discourse analysis by Gallhofer, Haslam and Roper. This study, which is informed by Faircloughs version of critical discourse analysis (CDA), undertakes an analysis of the letters of submission of two business lobby groups regarding proposed takeovers legislation in New Zealand. A two-stage strategy is developed: first, to review the extant literature which is critical of CDA, and second, to consider whether these criticisms apply to Gallhofer Findings - The critique of Gallhofer Originality/value - Drawing on Thompsons theory of mass communication and his explication of the hermeneutical conditions of social-historical enquiry, the paper outlines a range of theoretical considerations which are pertinent to researchers interested in studying accounting texts. Moreover, building on these theoretical considerations, the paper delineates a coherent and flexible methodological framework, which, it is hoped, may guide accounting researchers in this area.

Accounting textbooks: Exploring the production of a cultural and political artifact

Abstract This paper explores the production of introductory financial accounting textbooks in the UK. Despite being a pervasive pedagogical device (see Brown and Guilding, 1993, Accounting Education: an international journal, 4(2) pp. 211–218), there has been little research carried out which examines the role or contents of textbooks in accounting education. This is a surprising gap in the literature when one considers the numerous concerns that have been expressed regarding the content of accounting education, the values which it projects and the type of student which it produces. Drawing on contemporary research into textbooks, this paper considers accounting textbooks to be ‘cultural artifacts’ which may reflect the cultural, ideological, and political interests of particular groups in society. In this regard, introductory financial textbooks have the potential to reinforce cultural homogeneity through the advancement of shared attitudes. This study is based upon 12 semi-structured interviews with both textbook authors and commissioning editors. Results indicate that the contents of textbooks are the product of complex social and cultural relations. Whilst conflicts and negotiations may characterize the production process, the knowledge that is considered most ‘legitimate’ tends to be mandated, either directly or indirectly, by professional accounting bodies through course accreditation requirements. Furthermore, this knowledge reflects wider cultural issues and assumptions regarding the structure of society and of how it should be organized.

Exploring lecturers’ perceptions of the emphasis given to different stakeholders in introductory accounting textbooks

Abstract This exploratory research considers the views of 12 introductory accounting lecturers in Scotland regarding their perceptions of how different corporate stakeholders are represented in their recommended introductory accounting texts. The study builds on previous research which suggests that accounting education is embedded in neo-classical economic ideology and instils the notion of shareholder primacy in students. Findings suggest that a majority of the accounting educators interviewed believe pre-eminence is unduly accorded to shareholders in accounting textbooks. Consequently, all but one of the interviewees held the view that students should be presented with ‘alternative perspectives’ which emphasise the user needs of other stakeholder groups, either by introducing such perspectives in lectures and tutorials or by recommending supplementary reading material. By highlighting the disparity between the issues lecturers want to teach and the values implicit in accounting textbooks this paper draws attention to the potentially limiting role which textbooks can play in the education process.

Disability and the professional accountant: insights from oral histories

Purpose - This paper aims to explore the intersection of disability and accounting employment. Design/methodology/approach - The paper uses oral history accounts of 12 disabled accountants. The authors investigate narrators experiences of being disabled people and professional accountants, identify the barriers they encounter in professional employment, and how they (re)negotiate professional work. Findings - The narrators accounts are complex and diverse. The narratives record a discourse of success, offset by the consistent identification of social and environmental barriers relating to limited opportunities, resources, and support. Originality/value - The paper develops the limited research on the relationship between disability and the accounting profession, expands the limited literature on disabled professionals experience of work, provides voice for disabled accountants, adds to the limited oral histories available within accounting, and augments the accumulated literature considering the accounting profession and minorities.

The Views of ‘Knowledge Gatekeepers’ About the Use and Content of Accounting Textbooks

This study examines financial accounting educators views about, and use of, recommended course textbooks in the UK. In particular, this research explores the factors that influence the selection of a recommended text, the role it plays on the course, and educators perceptions of the worldview that underpins their chosen text. Drawing on the results of a questionnaire survey and semi-structured interviews with introductory financial accounting educators, this study draws attention to ideological issues concerning accounting textbooks. In particular, findings from this research suggest that a number of educators feel that their recommended textbooks should discuss the information needs of a broad range of stakeholders and supplement their text with materials that provide alternative perspectives or which draw attention to current issues in accounting. Moreover, a number of the participants indicated that their textbook had ideological characteristics in so far as they had an overly technical focus which ‘obscured’ the values that underpinned them.

The past, the present and the future of accounting for human rights

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolvin...

Corporate response to climate change: language, power and symbolic construction

Purpose - – The purpose of this paper is to explore corporate communications related to climate change in both a voluntary and mandatory setting. Adopting a critical perspective, the paper examines how companies who participated in the voluntary UK Emissions Trading Scheme (UK ETS) and the UK Government’s mandatory Carbon Reduction Commitment (CRC) Energy Efficiency Scheme positioned themselves within the climate change debate. In particular, the analysis draws attention to how companies, through their communicative practice, helped to constitute and reproduce the structure of the field in which they operate. Design/methodology/approach - – A context-sensitive discursive analysis of 99 stand-alone reports produced by companies participating in the UK ETS and CRC over a nine-year period. The analysis is informed by Thompson’s (1990) depth-hermeneutic framework, which mediates the connection between linguistic strategies and the institutional field. Findings - – The analysis suggests that companies tended to adopt particular linguistic strategies in their communications related to climate change. For example, the strategy of “rationalisation” was employed in order to emphasise the organisational “opportunities” resulting from climate change; in this sense, companies sought to exploit climate crises in order to advance a doctrine that endorsed market-based solutions. A noteworthy finding was that in the mandatory CRC period, there was a notable shift towards the employment of the strategies that Thompson (1990) refers to as “differentiation” – whereby companies attempted to displace responsibility by presenting either government or suppliers as barriers to progress. Originality/value - – This paper explores how disclosure on climate change evolved while organisations participate in voluntary and compulsory climate change initiatives. In this respect, the analysis is informed by the social and political context in which the disclosure was produced.

Should the international accounting standards board have responsibility for human rights

Purpose - – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to contribute to scholarship on the political legitimisation of the IASB’s structure and activities under prevailing global governance conditions. Design/methodology/approach - – The paper explores three distinct argumentative logics regarding responsibilities for justice and human rights Findings - – The three distinct argumentative logic rest on differing assumptions – the goal is not to reconcile or synthesise these approaches, but to propose that these approaches offer alternative and in some ways complementary insights, each of which contributes to answering questions about how human rights obligations of the IASB should be defined, and how such a responsibility could be “actually proceduralised”. Originality/value - – The analysis provides an important starting point for beginning to think about how responsibilities for human rights might be applied to the operation of the IASB.

The development of accounting in UK universities : an oral history

This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a significant role in the discipline, this article documents (1) the initial influences on the teaching of accounting in English universities, (2) the different influences on the teaching of accounting in Scottish universities and (3) the influence of US universities and their scholars on the development of academic accounting in the United Kingdom. With a focus on the second wave of accounting professoriate who followed the London School of Economics (LSE) ‘Triumvirate’ of William Baxter, Harold Edey and David Solomons, this article provides first-hand insights into the shape and spread of university accounting education at a crucial stage of its development. This, in turn, develops an understanding of the contemporary academic accounting discipline in the United Kingdom.

Shareholder protection, income inequality and social health : a proposed research agenda

Abstract This paper develops a proposed research agenda in order to highlight how corporate governance, accounting and company law are relevant to the consideration of income inequality and wider social health. To illustrate this proposed research agenda, this paper draws on corporate governance research in the law and finance tradition, as well as macro-level studies in accounting concerned with the wider corporate governance context, in order to consider the association between shareholder protection, income inequality and child mortality. Under 5 child mortality is an objective indication of a country’s ability to nurture its children. In an influential body of work, La Porta et al. (1997a, 1997b, 1998, 2008) concluded that a common law legal system which protected the interests of shareholders gave rise to better economic and social outcomes. However, drawing on corporate governance and accounting literature we contend that such a conclusion is flawed. The findings of this paper suggest that common law countries (i.e. those with the greater legal protection for investors) have worse social outcomes in terms of under-5 child mortality.