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Analysing accounting discourse: avoiding the “fallacy of internalism”

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  • John Ferguson

Abstract

Purpose - The purpose of this paper is to elaborate on John B. Thompson's “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 Fairclough's 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 Gallhoferet al.Whilst acknowledging that Gallhoferet al.'s (2001) study is perhaps one of the more comprehensive in the accounting literature, the critique developed in the present paper nevertheless highlights a number of limitations. Based upon this critique, an alternative framework is proposed which allows for a more comprehensive analysis of accounting texts. Findings - The critique of Gallhoferet al.'s study highlights what is arguably an overemphasis on the internal characteristics of text: this is referred to by Thompson as the “fallacy of internalism”. In other words, Gallhoferet al.draw inferences regarding the production of the letters of submission from the texts themselves, and make implicit assumptions about the likely effects of these texts without undertaking any formal analysis of their production or reception, or without paying sufficient attention to the social and historical context of their production or reception. Originality/value - Drawing on Thompson's 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.

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  • John Ferguson, 2007. "Analysing accounting discourse: avoiding the “fallacy of internalism”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 912-934, October.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:6:p:912-934
    DOI: 10.1108/09513570710830290
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    References listed on IDEAS

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    9. Freedman, Martin & Jaggi, Bikki, 2005. "Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries," The International Journal of Accounting, Elsevier, vol. 40(3), pages 215-232.
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    3. Tregidga, Helen & Milne, Markus & Lehman, Glen, 2012. "Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research," Accounting forum, Elsevier, vol. 36(3), pages 223-230.
    4. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2009. "Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 896-909.
    5. Nielsen, Christian & Madsen, Mona Toft, 2009. "Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 847-854.
    6. Raili Roo, 2011. "Disclosure Discourse: A Shift in Estonian Public Companies’ Interim Report Commentaries during the Turn towards Recession," Research in Economics and Business: Central and Eastern Europe, Tallinn School of Economics and Business Administration, Tallinn University of Technology, vol. 3(1).
    7. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    8. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    9. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
    10. Martine Buser & Christian Koch, 2014. "Tales of the Suburbs?—The Social Sustainability Agenda in Sweden through Literary Accounts," Sustainability, MDPI, vol. 6(2), pages 1-22, February.
    11. Ben-Amar, Walid & Bujaki, Merridee & McConomy, Bruce & McIlkenny, Philip, 2021. "Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    12. Mäkelä, Hannele & Laine, Matias, 2011. "A CEO with many messages: Comparing the ideological representations provided by different corporate reports," Accounting forum, Elsevier, vol. 35(4), pages 217-231.

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