Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 8, No 2 (2021): September 2021

Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible

Irsyadillah Irsyadillah (Syiah Kuala University)
Ruaida Ruaida (Universitas Syiah Kuala)
Musfiana Musfiana (Universitas Syiah Kuala)



Article Info

Publish Date
22 Sep 2021

Abstract

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompsons (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users attention is deflected from or glossed over the underlying ideological nature of the textbooks

Copyrights © 2021






Journal Info

Abbrev

JDAB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...