The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France
Drawing on Ricoeur's integrative conception of ideology, this communication outlines a theoretical framework for analysing the various roles of management discourse and practice in the production of legitimacy in organisations. Besides the framework emphasises the local anchorage of ideology. The illustration analyses the development of new management control methods in France from the late 80s, and the simultaneous emergence of the French word "pilotage" and its substitution for old "controle de gestion" -the usual French translation for management control.
BOURGUIGNON, A. (2004). The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France. In: Research Seminar, Department of Finance, University of Innsbruck. Innsbruck.