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Strategic Management Accounting and Control

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To base an analysis of professionalization in terms of the ‘truth’ or ‘falsehood’ of claims to independence, etc. risks the adoption of an uncritical stance towards the role of professional ideology which is reduced, in this formulation, to a receptacle of ‘false consciousness’ (Larrain, 1979; Thompson, 1984). By suspending the category of truth we can concentrate on the ‘truth-effects’ of ideology expressed through discourse (Foucault, 1981). Instead of simply dismissing ideology as ‘wrong’ , or indeed accepting professional claims at face value, we can explore how it plays a productive role in organizing and legitimising relations.

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Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith

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Lecture Management accounting: An Australian perspective: Chapter 10 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith
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