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Accounting as codified discourse
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PurposeThis paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.Design/methodology/approachThe approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.FindingsTheoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requires evaluation. Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda. Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses.Research limitations/implicationsCurrently “codification” is not well understood in the literature. This AAAJ special issue opens up the debate but there remains considerable scope for future work to take this agenda forward – to enable more detailed understanding of accounting as codified discourse.Originality/valueAlthough “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate. This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine. Moreover, codified discourses are becoming more widespread. The value of this paper lies in its exposition of accounting as codification in relation to discourse.
Title: Accounting as codified discourse
Description:
PurposeThis paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.
Design/methodology/approachThe approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.
FindingsTheoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies.
Several issues are identified that call for further empirical investigation.
First, some of the broad‐spectrum accounting codes (e.
g.
historic cost) are currently under review in the expectation that change will enable constructive accounting innovation.
Second, the impact of more codified accounting on management practice in organisations requires evaluation.
Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda.
Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses.
Research limitations/implicationsCurrently “codification” is not well understood in the literature.
This AAAJ special issue opens up the debate but there remains considerable scope for future work to take this agenda forward – to enable more detailed understanding of accounting as codified discourse.
Originality/valueAlthough “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate.
This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine.
Moreover, codified discourses are becoming more widespread.
The value of this paper lies in its exposition of accounting as codification in relation to discourse.
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