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Development of the accounting profession and practices in the public sector – a hegemonic analysis

Development of the accounting profession and practices in the public sector – a hegemonic analysis This paper uses Gramsci's theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena is discussed. The analysis emphasises the non-teleological development of the public sector accounting profession and accounting techniques and clearly places them within an ideological framework which is itself the outcome of a complex interrelation between economic crises, class interests and the state. The paper concludes that the public sector accounting professional body in the UK has played an important hegemonic role in constituting and reflecting ideologies and in reflecting the coercive and consensual approaches adopted by the state. The paper also sets an agenda for a research programme which looks at specific crises and hegemonies in more depth. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Development of the accounting profession and practices in the public sector – a hegemonic analysis

Accounting Auditing & Accountability Journal , Volume 15 (5): 34 – Dec 1, 2002

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References (79)

Publisher
Emerald Publishing
Copyright
Copyright © 2002 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570210448957
Publisher site
See Article on Publisher Site

Abstract

This paper uses Gramsci's theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena is discussed. The analysis emphasises the non-teleological development of the public sector accounting profession and accounting techniques and clearly places them within an ideological framework which is itself the outcome of a complex interrelation between economic crises, class interests and the state. The paper concludes that the public sector accounting professional body in the UK has played an important hegemonic role in constituting and reflecting ideologies and in reflecting the coercive and consensual approaches adopted by the state. The paper also sets an agenda for a research programme which looks at specific crises and hegemonies in more depth.

Journal

Accounting Auditing & Accountability JournalEmerald Publishing

Published: Dec 1, 2002

Keywords: History; Professions

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