This communication draws on Ricoeur's work on ideology to propose a theoretical framework for assessing the ideological dimension of accounting practice and discourse in their context (both time and space). The framework is used to analyse the ideological dimension of management control practice and discourse in France in the 90s.
ANCELIN-BOURGUIGNON, A. (2005). Analysing the Ideological Function of Accounting Practice and Discourse in Context: Framework and Illustration. In: Proceedings of Critical Perspectives on Accounting Conference 2005. Baruch College, City University of New York.