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Presentations at an Academic or Professional conference (2006), 29th Annual Congress of the European Accounting Association (EAA)

Accounting and Ideology: The Role of Practice, Discourse and Context

BOURGUIGNON Annick

This communication draws on Ricoeur's work on ideology to propose a theoretical framework for analysing the ideological dimension of accounting practice and discourse in their context (both time and space). The framework is then used to analyse the ideological dimension of management control practice and discourse in France in the 90s.

BOURGUIGNON, A. (2006). Accounting and Ideology: The Role of Practice, Discourse and Context. In: 29th Annual Congress of the European Accounting Association (EAA). Dublin.

Keywords : #Discours, #Idéologie, #Métaphore, #Nouveau-contrôle-de-gestion, #Pilotage