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Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”

Author

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  • Sonja Gallhofer
  • Jim Haslam
  • Juliet Roper

Abstract

Purpose - The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhoferet al.is critiqued. Design/methodology/approach - The paper responds to critique by Ferguson that one of their papers does not consider the “social‐historical contexts of text production, transmission and reception”. It also looks at Ferguson's challenge of critical discourse analysis (CDA) and its political motivation. Findings - The paper defends Gallhoferet al.in that they chose to “promote critical discourse analysis respecting the focus of accounting and finance” and that the aim of their work was pedagogical. They chose to focus on the production of the texts rather than their reception because the work wanted to gain insights into how accounting texts are read and mobilised by radical activists in pursuance of their emancipatory goals, especially through CDA. Originality/value - The paper provides a defence of a previous paper of the authors, which was concerned with emancipatory change, evident in Fairclough's version of CDA.

Suggested Citation

  • Sonja Gallhofer & Jim Haslam & Juliet Roper, 2007. "Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 935-940, October.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:6:p:935-940
    DOI: 10.1108/09513570710830308
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    References listed on IDEAS

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    1. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    2. Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts, 2006. "The emancipatory potential of online reporting: The case of counter accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 681-718, September.
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    Lauguage; Accounting;

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