This study explores the power of words and their usage in the context of recent reforms to accounting regulation for the Australian public sector. The broad framework for analysis advanced by Mills (1989) is applied. Mills argued that the discipline of accounting is peculiarly dependent on a specialised vocabulary or terminology, both in determining the nature and content of accounting regulation and practice and also in shaping the accounting domain. According to Mills, given such a close relationship between accounting and its vocabulary, the analysis of the use of key words in accounting during particular periods in history can assist our understanding of important events in the development of accounting thought and practice. It is argued that the definition and interpretation of the terms “accrual accounting” and “asset” were integral to the presentation of a form of accounting conventionally applied to private sector firms as the “solution” to perceived financial management problems in the Australian public sector. This study seeks to augment existing literature by adding to our understanding of the role of altruistic discourse in promoting and justifying changes to accounting practice.
The power of words: explaining recent accounting reforms in the Australian public sector
Abstract
This study explores the power of words and their usage in the context of recent reforms to accounting regulation for the Australian public sector. The broad framework for analysis advanced by Mills (1989) is applied. Mills argued that the discipline of accounting is peculiarly dependent on a specialised vocabulary or terminology, both in determining the nature and content of accounting regulation and practice and also in shaping the accounting domain. According to Mills, given such a close relationship between accounting and its vocabulary, the analysis of the use of key words in accounting during particular periods in history can assist our understanding of important events in the development of accounting thought and practice. It is argued that the definition and interpretation of the terms “accrual accounting” and “asset” were integral to the presentation of a form of accounting conventionally applied to private sector firms as the “solution” to perceived financial management problems in the Australian public sector. This study seeks to augment existing literature by adding to our understanding of the role of altruistic discourse in promoting and justifying changes to accounting practice.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
/lp/sage/the-power-of-words-explaining-recent-accounting-reforms-in-the-WxWf5zO0TZ
Welcome to DeepDyve! Rent Premier Research Articles and Save Up to 90%
Preview Only
The power of words: explaining recent accounting reforms in the Australian public sector
Potter,Brad
Follow Accounting History
, Volume 4 (2): 43
SAGE – Nov 1, 1999
More Info
More Like This Article
View All dataSource[]=actageo&dataSource[]=aspet&dataSource[]=aaos&dataSource[]=aacc&dataSource[]=aacr&dataSource[]=aea&dataSource[]=aip&dataSource[]=ajnr&dataSource[]=ams&dataSource[]=aps_physical&dataSource[]=appi_book&dataSource[]=appi_journal&dataSource[]=apha&dataSource[]=asip&dataSource[]=asm&dataSource[]=asn&dataSource[]=aspb&dataSource[]=avs&dataSource[]=annual_reviews&dataSource[]=arxiv&dataSource[]=acm&dataSource[]=berghahn&dataSource[]=cabi&dataSource[]=clinical_trials&dataSource[]=dailymed&dataSource[]=degruyter&dataSource[]=du_press&dataSource[]=esa&dataSource[]=eu_press&dataSource[]=elsevier&dataSource[]=emerald&dataSource[]=ejtr&dataSource[]=emea&dataSource[]=epo&dataSource[]=faseb&dataSource[]=gsa&dataSource[]=health_affairs&dataSource[]=hindawi&dataSource[]=imanager&dataSource[]=imedpub&dataSource[]=informa_healthcare&dataSource[]=informs&dataSource[]=iop&dataSource[]=iucr&dataSource[]=iospress&dataSource[]=jbjs&dataSource[]=leftcoast&dataSource[]=lu_press&dataSource[]=mesharpe&dataSource[]=mary_ann_liebert&dataSource[]=medline&dataSource[]=mit_press&dataSource[]=nature&dataSource[]=oxford&dataSource[]=pier_professional&dataSource[]=pnas&dataSource[]=portlandpress&dataSource[]=psyc_articles&dataSource[]=psyc_books&dataSource[]=psyc_critiques&dataSource[]=plos_journal&dataSource[]=pubmed_central&dataSource[]=rsna&dataSource[]=rockefeller&dataSource[]=rcn&dataSource[]=ria&dataSource[]=rsc&dataSource[]=sage&dataSource[]=spie&dataSource[]=springer_journal&dataSource[]=springer&dataSource[]=taylor_francis&dataSource[]=aps&dataSource[]=the_scientist&dataSource[]=uc_press&dataSource[]=uspto_abstract&dataSource[]=wiley&dataSource[]=pct
© 2012 DeepDyve, Inc. All rights reserved.
Terms of Service | Privacy Policy
