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Received December 2005
Revised August 2006,
March 2007
Accepted March 2007
John Ferguson
School of Accounting & Finance, University of Dundee, Dundee, UK
Abstract
Purpose The purpose of this paper is to elaborate on John B. Thompsons tripartite approach for
the analysis of mass media communication, highlighting how this methodological framework can help
address some of the shortcomings apparent in extant studies on accounting which purport to analyse
accounting texts.
Design/methodology/approach By way of example, the paper develops a critique of an existing
study in accounting that adopts a textually-oriented approach to discourse analysis by Gallhofer,
Haslam and Roper. This study, which is informed by Faircloughs version of critical discourse analysis
(CDA), undertakes an analysis of the letters of submission of two business lobby groups regarding
proposed takeovers legislation in New Zealand. A two-stage strategy is developed: first, to review the
extant literature which is critical of CDA, and second, to consider whether these criticisms apply to
Gallhofer et al. Whilst acknowledging that Gallhofer et al.s (2001) study is perhaps one of the more
comprehensive in the accounting literature, the critique developed in the present paper nevertheless
highlights a number of limitations. Based upon this critique, an alternative framework is proposed
which allows for a more comprehensive analysis of accounting texts.
Findings The critique of Gallhofer et al.s study highlights what is arguably an overemphasis on
the internal characteristics of text: this is referred to by Thompson as the fallacy of internalism. In
other words, Gallhofer et al. draw inferences regarding the production of the letters of submission from
the texts themselves, and make implicit assumptions about the likely effects of these texts without
undertaking any formal analysis of their production or reception, or without paying sufficient
attention to the social and historical context of their production or reception.
Originality/value Drawing on Thompsons theory of mass communication and his explication of
the hermeneutical conditions of social-historical enquiry, the paper outlines a range of theoretical
considerations which are pertinent to researchers interested in studying accounting texts. Moreover,
building on these theoretical considerations, the paper delineates a coherent and flexible
methodological framework, which, it is hoped, may guide accounting researchers in this area.
Keywords Accounting, Discourse, Text, Hermeneutics
Paper type Conceptual paper
Introduction
Interest in language and discourse, and in particular, in how language is linked to
wider social processes, has spread across a range of social science disciplines over
recent years (Fairclough, 1992). However, whilst interest in discourse has become
fashionable, the term is often used indiscriminately without being defined or
clearly explained (Phillips and Jorgensen, 2002, p. 1). As Fairclough (1992, p. 3) notes,
discourse is a difficult and contested concept, with many conflicting and
overlapping definitions formulated from various theoretical and disciplinary
standpoints (see also, Phillips and Jorgensen, 2002). For example, in linguistics the
term discourse is most commonly taken to refer to instances of written and spoken
dialogue, although it is sometimes used exclusively to refer to spoken dialogue as
opposed to written text (Fairclough, 1992). Another use of the term within linguistics is
to refer to the various types of language employed in different social situations; for
example, newspaper discourse, medical consultation discourse (Fairclough, 1989, 1992,
Van Dijk, 1998; Wodak and Meyer, 2001). Outside of linguistics, the term discourse has
been predominantly associated with the work of Michel Foucault. Foucaults work on
discourse is more abstract than the textually orientated approaches associated with
linguistics. In other words, Foucault is not concerned with the analysis of spoken and
written language texts, but with the rules which determine which statements are
accepted as meaningful and true in a particular historical epoch (Phillips and
Jorgensen, 2002, p. 12; see also, Fairclough, 1992).
Whilst the studies of discourse outlined in the literature may be different in terms of
their approach and focus of analysis, most share the assumption that our ways of
talking (and writing) about the world, do not neutrally reflect our world, identities and
social relations but, rather, play an active role in creating and changing them (Phillips
and Jorgensen, 2002, p. 1). In this sense, these approaches to discourse analysis are
premised on, to a greater or lesser extent, social constructionism[1]; for example,
Phillips and Hardy (2002, p. 2) state, the things that make up the social world
including our very identities appear out of discourse . . . without discourse, there is
no social reality, and without discourse, we cannot understand social reality (see also,
Grant et al., 2004; Heracleous, 2004).
The increasing interest in language and discourse throughout the social sciences
has had a notable impact on accounting research: numerous studies in accounting
reflect the different approaches to analysing discourse and language that dominate the
area. As Gallhofer et al. (2001) point out, many of these studies may not necessarily
draw on explicit methods associated with discourse analysis, but they all share an
interest in examining aspects of accounting language or language used in relation to
accounting. These wide ranging analyses are predominantly textually oriented,
focusing on specific accounting texts such as annual reports (Abeysekera and
Guthrie, 2005; Beattie et al., 2004; Freedman and Stagliano, 2002), social and
environmental reports (Buhr and Freedman, 2001; Freedmanm and Jaggi, 2005; Laine,
2005; Livesey, 2002; Livesey and Kearins, 2002; Tregidga and Milne, 2006) and
textbooks (Davidson, 2005; Ferguson et al., 2005). In keeping with its prevalent use in
the accounting literature, the term discourse will be employed in the current study to
refer to instances of written or spoken language. In other words, the majority of studies
in accounting use the term discourse in the same sense in which it is most commonly
employed in linguistics: i.e. to refer to instances of written or spoken text (Fairclough,
2003). In this respect, the terms discourse and text are often used
interchangeably[2] and can be taken, as they are in this paper, to broadly refer to
written text, but may also include transcripts of interviews, web-pages and visual
images (Fairclough, 2003).
While there is much which is commendable in extant studies of accounting
discourse and language, this paper argues, drawing on Thompson (1990), that they
have one major limitation: they assume, or speculate upon, the likely effects of
accounting texts, without thoroughly investigating how these texts are interpreted by
the individuals who encounter them in their everyday lives, or considering, in any
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In this respect, Thompsons framework for analysis requires a shift in emphasis; not only
is the text or discursive event the focus of analysis but also the institutions and
structures surrounding their production and reception, and the understanding of
individuals involved in their production and reception (Arnold, 1998; Oakes et al., 1994).
This paper focuses on Thompsons framework for the analysis of mass media
communication. It proceeds as follows: the next section outlines some theoretical
considerations applicable to the study of accounting texts. In particular, this section
draws attention to important aspects of culture and social enquiry that highlight the
significance of considering aspects of production and reception when analysing
discourse. Drawing on these theoretical concerns, the subsequent section develops a
critique of an existing study in accounting, Gallhofer et al. (2001), which undertakes a
textual analysis of the written submissions made by the New Zealand Business
Roundtable and the Institute of Directors regarding a proposed takeovers Code.
Gallhofer et al.s (2001) analysis is informed by Norman Faircloughs version of critical
discourse analysis (CDA): a review of the extant literature which is critical of CDA and,
in particular, Faircloughs version of it, is presented, and followed by a critique of
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forms (such as accounting texts). First, the term mass communication can be
misleading in some respects; especially since it conjures up the image of a vast audience
comprising many thousands, even millions of individuals (Thompson, 1995, p. 24).
While in some sections of the media industry (for example, mass circulation newspapers)
audiences are large, in other sectors, such as some book and magazine publishing, the
audience can be relatively quite small and specialised (Thompson, 1990, 1995). In this
respect, the term mass communication should not be construed in narrowly
quantitative terms but more broadly taken to refer to media messages produced for a
plurality of recipients (Thompson, 1995, p. 24; see also, Thompson, 1990). In other
words, mass communication refers to messages which are available in principle to a
number of recipients (Thompson, 1995, p. 24). Given that most accounting texts (for
example, annual reports or social and environmental reports), tend to be explicitly
communicated to a range of users (Oakes et al., 1994), one could argue that such
examples of accounting communication accord with Thompsons (1990, 1995) definition
of mass communication i.e. available in principal to a number of recipients.
The term mass communication can be misleading in another respect, in that it
suggests the recipients of media messages constitute a vast sea of passive,
undifferentiated individuals who fail to question, or engage critically with mass
communication (Thompson, 1995, p.24). However, such a view fails to consider the
complex ways in which symbolic forms are appropriated by individuals. Furthermore,
the term communication can also be potentially ambiguous, since it can be taken to
refer to a dialogical situation like a conversation. However, the communication in
mass communication refers to a one way flow of messages from the transmitter to the
receiver (Thompson, 1990, p. 220). Therefore, Thompson (1990) suggests that the terms
transmission or diffusion are more appropriate terms. In this respect, mass media
institutes a fundamental break between the producers and receivers (Thompson, 1990,
p. 220, emphasis in original); i.e. mass media messages are produced for recipients who
are absent from the site of production, and therefore have a limited capacity to contribute
to the communicative process. Again, this structured break is a feature of most
accounting communication, whereby reports (for example, annual reports or social and
environmental reports) are produced in the absence of the users of such reports.
As a consequence of this break Thompson (1990, p. 220, emphasis in original) states
that the process of transmission is characterised by a distinctive form of
indeterminacy, whereby audience responses are largely absent. In this respect,
producers employ a range of strategies to secure the effectiveness of symbolic forms,
for example, by conducting market research, monitoring audiences or by using
well-tried formulas which have a predictable audience appeal (Thompson, 1990, p.
221). In the context of accounting, such tried and tested formulas may be employed in
the production of symbolic forms such as the annual report; for example, the
abstractions articulated in accounting language which are often a feature of the
chairmans statement (Amernic and Craig, 2006, p. 81). Similarly, companies may seek
to reduce indeterminacy by undertaking stakeholder engagement as part of their
social, ethical and environmental reporting activities. By canvassing stakeholder
opinions, companies are then able to appropriate the information they disclose in the
public domain (Cummings, 2001, p. 45; Owen et al., 2001). However, what is key
regarding these techniques and strategies employed by producers to reduce
indeterminacy is that they are institutional mechanisms and employed in a way
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which concurs with the overall aims of the institutions concerned (Thompson, 1990,
p. 221). This structured break between producer and recipient has important
methodological implications for the analysis of symbolic forms that will be discussed
further in the third section of this paper.
Drawing on the theoretical considerations outlined above, we can discern two key
issues that are relevant to the study of mass mediated symbolic forms (such as annual
reports or social and environmental reports). These are:
(1) According to Thompsons structural conception of culture, culture is
characterised by the production and reception of symbolic forms. Therefore, the
analysis of symbolic forms requires consideration of their production,
transmission and reception, as well as the social and historical contexts of this
activity.
(2) Mass communication institutes a structured break between producer and
recipient. Therefore, consideration should be given to the institutional
mechanisms of production and diffusions as well as the nature of the
audience and their appropriation of symbolic forms.
Therefore, while discourse or formal analysis will shed light on the patterns and
devices which structure texts, it is not possible to read off the characteristics of
production or the consequences of such texts by recourse to this form of analysis alone
(Thompson, 1990, p. 291; see also, Thompson, 1984). This failure to consider the
processes of both production and reception, and the social historical conditions of these
activities is referred to by Thompson (1990, p. 291) as the fallacy of internalism.
The following section critiques a study in the accounting literature which
undertakes a textually orientated approach to the analysis of accounting discourse:
Gallhofer et al. (2001); by drawing on the theoretical concerns outlined above, this
critique will argue that Gallhofer et al. (2001) overemphasise the internal characteristics
of the text, and pay insufficient attention to issues of production and reception as well
as to the social and historical conditions in which they are embedded. In this sense, and
despite the merits of the work, Gallhofer et al.s (2001) analysis falls into the fallacy of
internalism.
Prior research into aspects of accounting discourse Gallhofer et al.
(2001)
The extant literature on accounting discourse and language is extremely diverse,
covering many different foci of analyses (for example, annual reports, social and
environmental reports, Chairmens statements, etc), and considering many different
aspects of language and approaches to text analysis (for example, content, rhetoric,
narrative, metaphor, etc.). While the present paper restricts its critique to one such
study (Gallhofer et al., 2001) the criticisms that are advanced are applicable to the
wide-range of research that purports to undertake a textually oriented approach to the
analysis of accounting discourse. While any one of these studies could have been
subjected to a more developed critique, Gallhofer et al. (2001) was selected because the
framework from which they draw (Faircloughs version of critical discourse analysis)
explicitly considers the production and reception of texts. In this respect, Gallhofer
et al.s (2001) study could be considered to be more comprehensive than other textually
orientated approaches in the accounting literature, and less likely to fall foul of the
fallacy of internalism. However, as I seek to argue, there are serious problems with
Faircloughs framework which prevents a full consideration of issues of production
and reception; problems which also apply to Gallhoffer et al. (2001).
The following section provides an overview of CDA and is followed by a synopsis of
Gallhoffer et al.s (2001) paper. A two-stage argumentative strategy is then developed:
first, to review the extent literature which is critical of CDA, and second, to consider
whether these criticisms apply to Gallhofer et al. (2001).
CDA
CDA has emerged as a major field of research over the last 20 years, reaching a mature
stage of incorporation into academic journals (McKenna, 2004, p.9). CDA draws on
traditions within linguistics, such as classical rhetoric, text linguistics, pragmatics and
sociolinguistics, and can be viewed as a continuation of the work carried out in the 1970s
and 1980s at the University of East Anglia by Fowler, Trew and Kress: the work of these
pioneering authors laid the foundations for critical linguistics (Fowler et al., 1979;
Wodak, 2001). The principle aim of CDA is to highlight the relationship between
language use and unequal relations of power (Fairclough, 1989).
There exist a number of approaches within CDA, which, like approaches to
discourse in general, range from textually orientated research to more abstract work,
drawing on social theory (Fairclough, 1992; Meyer, 2001). However, as Blommaert
(2005) notes, the use of Hallidayan systemic functional linguistics is prominent across a
number of approaches. In fact, the pervasiveness of Hallidays influence in CDA has led
Wodak (2001, p. 8) to stipulate that an understanding of the basic claims of Hallidays
grammar and his approach to linguistic analysis is essential for a proper
understanding of CDA.[7].
As mentioned previously, Gallhofer et al. (2001) take an approach to CDA which draws
on the work of Norman Fairclough, whose version of CDA is often considered to fall
between textually orientated and social theory approaches to discourse (referred to by
Meyer (2001, p. 22) as a middle-range theory position). Faircloughs version of CDA aims
to develop an approach to language analysis which combines methods from linguistics
with insights from social and political theory. In this regard, Fairclough cites Hallidays
systemic functional linguistics as being influential regarding the former, and a range of
social theorists, including, Antonio Gramsci, Loius Althusser, Michel Foucault, Jurgen
Habermass and Anthony Giddens with regard to the latter (Fairclough, 1992, p. 1).
In sketching his social theory of discourse, Fairclough (2003, p. 205) emphasises the
dialectical relationship between discourse (including language but also other forms of
semiosis, e.g. body language or visual images) and other elements of social practice. In
this sense, Fairclough (1992, p. 64) views discursive practice as being shaped and
constrained by social structure such as class, institutions, norms and conventions, as
well as contributing to the constitution of all those dimensions of social structure
which directly or indirectly shape and constrain it. In conceptualising the norms and
conventions that underlie discourse practice, Fairclough adopts the Foucauldian term
order of discourse. For Fairclough (1993, p. 135) the order of discourse of a social
domain is the:
[. . .] totality of its discourse practices, and the relationships (of complementarity,
inclusion/exclusion, opposition) between them- for instance in schools, the discursive
practices of the classroom, of assessed written work, of the playground, and of the staff room.
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And the order of discourse of a society is the set of these more local orders of discourse, and
relationships between them (e.g. the relationship between the order of discourse of the school
and those of the home or the neighbourhood).
Panel. A Takeovers Panel Advisory Committee was charged with drawing up the Code
that was to be used in governing the conduct of takeovers. Submissions were sent to
the committee so that the views of interested parties could be considered. The
submissions sent to the committee evidenced significant differences (Gallhofer et al.,
2001, p. 132); in particular, the New Zealand Business Roundtable (NZBR) opposed the
code, and the Institute of Directors (IOD), supported it. The analysis undertaken by
Gallhofer et al. (2001) concerns the letters of submission sent by prominent
spokespersons from these two organisations. Gallhofer et al. (2001) point out that,
although both groups are free market advocates, analysis shows the IOD to be more
traditional and the NZBR to be pushing for a response to demands of international
capitalism.
At the level of textual analysis, Gallhofer et al. (2001) focus on the vocabulary of the
texts and the use of keywords such as regulation and code which differed markedly
between the two submissions. For example, in the NZBR texts, takeovers are presented
as value creating whilst the IOD denies that the legislation poses any threat to
takeover activity, stating that the code, does not prevent takeovers. The NZBR text
denotes that takeover activity engenders economic efficiency and economic welfare
and that the takeovers code is therefore a threat to these perceived benefits. The IOD on
the other hand, emphasises that takeover activity can be unfair to minority
shareholders, and that the code is a welcome increase in fairness (Gallhofer et al.,
2001, p. 134).
At the level of discourse practice, Gallhofer et al. (2001) place emphasis on the
production of texts, where significant differences are found. In particular, the IOD
emphasise practical experience, whereas the NZBR emphasise the support of experts.
Therefore, it was the type of support that [each group] deemed appropriate to mobilize
their case which was the marked difference between the two submissions (Gallhofer
et al., 2001, p. 136). For example, the NZBR evidences expert research (which they
commissioned), whilst the IOD submission details past abuses in takeovers (drawing
on a supporting letter from the Securities Comission). Gallhofer et al. (2001, p. 137) add
that the type of research mobilised to buttress the NZBR case is US mainstream
finance research, which is presented in a manner which appears scientific and
neutral.
At the level of analysis of discourse as social practice, Gallhofer et al. (2001, p. 138)
analyse the texts in terms of hegemonic struggle, stating that discourse can be located
in a hegemonic struggle to effect a subtle shift in hegemony further towards
neo-liberalist polity. According to Gallhofer et al. (2001, p. 139), this is apparent in the
perspectival differences in the submissions made by both the IOD and the NZBR; in
particular, while the IOR reflected New Zealand traditional values the NZBR
emphasised international capitalism. Whilst these perspectives may reflect the
self-interests of both organisations, Gallhofer et al. (2001) maintain that they also reflect
wider social struggle. Gallhofer et al. (2001) also point out that, in mobilising their case,
the NZBR closely aligned themselves with other sympathetic groups (for example, the
Centre for Independent Studies (CIS) who sponsored a lot of the academic research used
in the NZBRs submission).
In their concluding remarks Gallhofer et al. (2001) suggest that the IOD could have
done more to win the battle over research resources, as a means of taking advantage
of language and discourse in the struggle over polity.
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Criticisms of CDA
In order to adequately assess Gallhofer et al.s (2001) study it is first of all imperative to
consider the extant literature which is critical of CDA and, in particular, Faircloughs
version of it. Criticisms of CDA are wide ranging: for example, commentators have
noted that the interpretations offered by CDA tend to be politically motivated as
opposed to linguistically motivated (Stubbs, 1997); rely on a nave sociological model
based on a macro-sociological theory in which there only two parties - the oppressors
and the oppressed (Hammersley, 1997, p. 245; see also, Hammersley, 2003); offer little
justification or rational regarding the texts which are selected for analysis
(Widdowson, 2004) and; do not consider any sense of history (Blommaert, 2005).
However, one criticism is notable for its pervasiveness: that CDA does not analyse
how a text can be read in many ways, or under what social circumstances it is
produced and consumed (Blommaert, 2005, p. 31).
Perhaps the most resonant of these critiques comes from Henry Widdowson,
whose expertise lies in applied linguistics (Haig, 2004). For Widdowson (2004) the
central problem with CDA is that it fails to make a distinction between text and
discourse, and the two terms tend to be used synonymously in the field. Widdowson
(2004, p. 8) draws a clear distinction between the two terms: text is the overt linguistic
trace of a discourse process and thus, the product of discourse, whereas discourse
refers to the process of communication and interpretation whereby language is used to
engage our extralinguistic reality. Therefore, while discourse is the pragmatic
process of meaning negotiation, text is the product (Widdowson, 2004). Blommaert
(2005, p. 32) also comments on this issue, stating that CDA collapses semantics and
pragmatics: pragmatics is, in fact, reduced to semantics. This becomes a problem
when one considers the structured break which Thompson (1990) refers to. Indeed,
Widdowson (2004, p. 12) also anticipates these difficulties, where he notes that in the
case of written texts, the participants in the discourse process are separated, giving rise
to the following:
[. . .] discourse which the writer intends the text to record as output . . . [which is] always likely
to be different from the discourse which the reader derives from it. In other words, what a
writer means by a text is not the same as what a text means to a reader.
This leads to the necessary questions: Why is it important to focus on text production
and reception?, and How does one approach this in analysis?. According to Stubbs
(1997), despite having been asked these questions in respect of CDA for a long time,
answers are not forthcoming. One reason was proffered by a leading proponent of
critical linguistics (and to whom Fairclough acknowledges an intellectual debt)
Fowler (1996, p. 7), who notes that the reader simply is not theorized.
By Faircloughs (1992, p. 72) own admission, one can [not] reconstruct the production
process purely by reference to texts. Fairclough (1992, p. 72) attempts to get round this
problem by suggesting that one way of linking this emphasis on discursive practice and
processes of text production, distribution and consumption of the text itself is to focus on
the intertextuality of the latter (see also, Fairclough, 1989, 1993, 1995) According to
Fairclough (1992, p. 84) intertexuality is basically the property of texts having snatches
of other texts. Fairclough outlines three features of intertexuality to correspond with the
processes of production, distribution and reception. For production, intertexuality refers
to the historicity of texts, and how they consist of remnants of prior texts. In terms of
distribution, intertextuality explores the networks that texts move along and the
transformations they undertake as they move from one text type to another, for
example, a political speech to a news report (Fairclough, 1992, p. 84; see also, Fairclough,
1989, 1993, 1995). In terms of interpretation, an intertextual perspective implies that
interpreters bring a range of texts to the interpretative process which will shape their
understanding of a text. It seems clear that intertextuality represents only a very partial
step towards the analysis of the process whose importance Fairclough repeatedly
emphasises the production, distribution and reception of texts. What is more,
Fairclough does not make it clear how the analyst is to explore such intertextual features
(beyond the use of conjecture and speculation).
Again, Fairclough (1992, p. 86) is quick to acknowledge the limitations of his work,
stating, how people interpret texts in various circumstances is a question requiring
separate investigation, although he also notes that such empirical work does not appear
in his own book. Such qualifications are familiar features of Faircloughs work; for
example, Fairclough (1993) sets out to illustrate his three dimensional model with samples
of discourse from higher education (including advertisements for a lectureship, course
materials and a CV). Again, while emphasising the need to apply all three analytical
elements of his framework, Fairclough (1993) himself, for reasons of space only
undertakes a systematic analysis (i.e. applying all three levels) to one of the three
examples: the advertisement. However, this illustration tells us very little about
production, distribution or consumption. In fact, only one small paragraph is devoted to
the discussion of discourse practice (drawing primarily on intertextuality), which tells us
that the advertisements are interdiscursively complex, articulating a variety of genres
and discourses, including elements of advertising and other promotional genres
(Fairclough, 1993, p. 146). It seems hardly surprising that an advertisement for a job
should draw on elements of advertising genres moreover, beyond mere speculation,
Fairclough (1993) offers no formal analysis of how this is so, what an advertising genre
looks like, and what features of such a genre are explicit in each advertisement. In short,
not only is Faircloughs application of intertextuality remarkably unconvincing, it tells us
virtually nothing about aspects of the production, distribution and consumption of text.
In a more recent work (Fairclough, 2003), the reader again is told that the causal
effects of texts and the ideological effects of texts can not be got at by recourse to text
analysis alone. In this sense, Fairclough (2003, p. 15) suggests that one needs to look at
interpretations of texts as well as texts themselves . . . which suggests that textual
analysis is best framed within ethnography. However, no examples of this ethnographic
research are offered in his text, neither is there a clear exposition of what it might entail
nor the theoretical justification for its need. As Haig (2004, p. 16) points out: here again
we find a gap between the talk of CDA and the walk: lip service is paid to the importance
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of such matters but the sleeves rolled-up, dirty handed business of actually producing
the work is severely lacking. Similarly, speaking specifically of Faircloughs version of
CDA, Widdowson (1998, p. 143) vehemently stresses that the intentions of producers and
consumers of texts are vicariously inferred from the analysis itself, by reference to what
the analyst assumes in advance to be the writers ideological position. Therefore, despite
Faircloughs explication of a three dimensional framework, where the second dimension
(discourse as discourse practice) claims to consider the production, distribution and
consumption of a text and how it is interpreted by individuals, as Widdowson (1998, p.
143) argues, the producers and consumers of texts are never consulted [and] no attempt
is ever made to establish, empirically what writers might have intended by their texts
(see also, Pennycook, 2003).
Extending the critique Gallhofer et al. (2001)
Despite CDAs emergence as a distinct field of study which has become widely adopted
in a range of social science disciplines, it has received little attention in the accounting
literature. In this respect, as well as others, Gallhofer et al.s (2001) paper is
praiseworthy. Whilst there have been a few studies in the general area of business,
management and accounting which have adopted a CDA approach, these studies have
often amounted to little more than a close critical reading of text (Laine, 2005) or have
restricted their analysis to one aspect of CDA, such as recontextualisation (see Thomas,
2003)[8]. In this respect, Gallhofer et al. (2001) represents the first (and only of which
the author is aware) real attempt to fully apply CDA in an analysis of accounting
discourse. In doing so, as mentioned previously, Gallhofer et al. (2001) utilise all three
dimensions of Faircloughs framework for analysis.
The critique of Gallhofer et al. (2001) developed in this section will focus on one
specific aspect of their analysis - the level of discourse practice. This level in Faircloughs
framework is the one which explicitly addresses the production, transmission and
reception of text. However, as noted in the preceding section, a number of commentators
have highlighted a range of problems associated with the adoption of this analysis- in
particular, the lack of consultation with the actors involved in the production,
transmission and reception of texts. Drawing on these criticisms, the present paper will
assess the extent to which they apply to Gallhofer et al.s (2001) study.
As discussed above, at this level of analysis, Gallhofer et al. (2001, p. 136) focus on
the credibility of argumentation employed by the two lobby groups and, in
particular, the mode of argumentation of those engaged in the debate. In terms of
production, Gallhofer et al.s (2001) analysis focuses on the other texts on which both
submissions draw in constructing their arguments i.e. the intertextuality of
the submissions. It is both interesting and important to note the intertextual aspects of
the submission letters; in particular, that we are informed that the IODs submission
emphasises practical experience (for example, by attaching to their submission a
Securities Commission letter detailing past abuses) and the NZBR draw on mainstream
finance research which they commissioned, is both informative and illuminating.
However, this aspect of text production is inferred entirely from the text itself, and
therefore, tells us little of the opinions, beliefs and understandings of the individuals
involved in the production process, and only a limited amount about the
social-historical conditions of production. Furthermore, Gallhofer et al. (2001, p. 139)
note that the NZBR submission constitutes a more powerful discourse and that the
IODs submission was weak in terms of its position in the hegemonic struggle. In other
words, while Gallhofer et al. (2001) do not explicitly speculate on the consequences of
the submissions, there is an implicit assumption that the NZBR submission would be
more effective, even though no formal analysis of the reception of the letters of
submission were undertaken.
In terms of the social-historical aspects of production, there are a range of issues
that seem pertinent to the analysis which are not considered due to the limited focus on
aspects of intertextuality; for example, whether the two organisations are characterised
by definite hierarchies, whether or not membership is limited, what their status is in
relation to other lobby groups, what their resources are like in comparison to each other
and other lobby groups, etc. In terms of the everyday understanding of individuals
involved in the production process, again, pertinent issues are neglected due to a focus
on intertextuality for example, How do they perceive their role within the
organisation? How do they perceive the role of the organisation? What is it they hope to
achieve? As Thompson (1990) stresses, a fundamental feature of social enquiry is that
the object domain (the letters of submission) are a pre-interpreted subject domain and,
therefore, their analysis should attempt to interpret the understanding of the
individuals involved in the production process. By engaging with the actors involved
in the process of production the researcher is not simply trying to understand the
intentions of the authors/producers; as Thompson (1990, p. 138) reminds us,
intentionality should not be taken as the touchstone of interpretation. Considering
too the understanding of actors involved in production may help illuminate the rules
and assumptions implicit in the production process, including assumptions about the
audience and its needs, interests and abilities (Thompson, 1990, p. 305). Therefore, by
consulting with those involved in text production, Gallhofer et al. (2001) would have
perhaps gained insights into the assumptions held by producers regarding the
Takeovers Panel Advisory Committee, and why NZBR felt that commissioned
empirical research was so important and how commissioning decisions were made.
However, and to their credit, Gallhofer et al.s (2001) analysis is not completely
restricted to intertextual features of production. We find, tucked away as an endnote to
the paper, that the analysis of the submissions was supported by interviews of the
Chief Executive of the NZBR, the Chairman of the Security Commission and the
Executive Director of the IOD (Gallhofer et al., 2001, p. 147). But what of these
interviews? It is not clear from the body of the paper what insights these interviews
provided, or what light they shed on the analysis of discourse practice. Unfortunately
only snippets of insights are provided in a couple of endnotes. For example, we are told
that a senior director of the IOD mentioned that the IOD argued for takeovers
legislation of moral and ethical grounds (Gallhofer et al., 2001, p. 150). But on what
ethical grounds? Was the directors judgement informed by the ethical perspective of
what Gray et al. (1994) refer to as financial utilitarianism, whereby a society as a
whole benefits from individuals pursuing their own financial self interest- and if so,
what does this inform us about the hegemonic relations of production?
In another endnote, we are told that an NZBR representative believed that the work
which they commissioned was heavy duty research and that the submission of their
opponents was not based on good research or good professional analysis. This
appears to be quite a telling quote, and one wonders why these issues were not more
fully developed in the body of the paper. However, as stated, we only get a couple of
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snippets of such insights as opposed to any real attempt to develop the perspectives
and understanding of the producers of the texts. Given the criticisms outlined in the
previous section of the paper regarding Faircloughs version of CDA, at least Gallhofer
et al. (2001) make some attempt to consult with the producers of texts- which is more, it
could be noted, than could be said for Faircloughs own analysis.
Despite Gallhofer et al.s (2001) brief attempt to take on board the understanding of
the producers, this consideration is not extended to the recipients of the texts. In
another endnote, Gallhofer et al. (2001, p. 150) inform the reader that the consumption
of texts is not explicitly analysed in the case study as it is deemed to extend the
analysis beyond what is appropriate within the confines of the study.
While it could be argued that Gallhofer et al. (2001) pay insufficient attention to the
role of production and reception of the texts they analysed, it should be noted that
compared to other textually orientated approaches to the analysis of discourse in the
accounting literature, Gallhofer et al.s (2001) study is much more comprehensive, and
represents an attempt to acknowledge, and to some extent, incorporate issues of
production and reception which are severely lacking in other papers.
The following section outlines Thompsons (1990) depth-hermeneutical framework,
which he describes as the tripartite approach, illustrating how this framework can
help address the shortfalls identified above.
The tripartite approach
In order to address the implications of the theoretical considerations outlined earlier in
this paper, Thompson (1990) proposes a methodological framework for the analysis of
mass communication which he refers to as the tripartite approach[9] (see Figure 1).
The three object domains to be considered in this approach are:
1. The production and transmission or diffusion of symbolic forms.
2. The construction of the media message.
3. The reception and appropriation of media messages (Thompson, 1990, emphasis in
original).
Figure 1.
The methodological
development of the
tripartite approach
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Whilst Thompson (1990, p.280) stresses that it is important for researchers to pay
attention to the production and reception of symbolic forms, he acknowledges too that
symbolic forms are also meaningful constructs which are structured in definite ways.
Accordingly, for the second object domain, internal structure of text, Thompson
(1990, p. 305) views the media message as a complex symbolic construction which
displays an articulated structure. In order to analyse the articulated structure,
Thompson (1990, p. 305) recommends formal or discursive analysis, acknowledging
that there are various ways this can be carried out, depending upon the objects and
circumstances of enquiry. Thompson (1990) alludes to several methods of enquiry that
may be applied to this domain, including: semiotic analysis; conversation analysis;
syntactic analysis; narrative structure; and argumentation analysis.
The third object domain, the reception and appropriation of media messages, is
similar to the first, in so far as both social-historical analysis and an interpretation of
doxa are undertaken. In this case, the interpretation of the doxa considers how
recipients, as opposed to producers, of symbolic forms interpret and appropriate them.
This aspect of analysis draws attention to the specific circumstances and socially
differentiated conditions within which media messages are received by particular
individuals (Thompson, 1990, p. 305). For example, analysis may consider the
contexts within which messages are received, the degree of attention accorded to their
reception, whether reception varies according to gender, class or race, etc. While
Thompson (1990, p. 313) acknowledges that there has been a significant amount of
research on the size of audiences or which consider the gratifications which they
derive from [media messages], he argues that such research gives scant attention to
the social-historical context of reception. In considering the social-historical aspects of
appropriation, Thompson (1990) draws attention to a number of criteria that may be
usefully explored by researchers. These include: the typical modes of appropriation;
the social-historical conditions of reception; the meaning of messages as interpreted by
recipients; and the discursive elaboration of messages.
The typical modes of appropriation will often be circumscribed by the technical
nature of transmission. For example, novels will most likely be read alone, whereas a
television soap opera may be watched amongst friends and family. However,
Thompson (1990, p. 315, emphasis added) warns that:
[. . .] the technical media of transmission do not determine the typical modes of appropriation,
as these modes are also dependent on the conditions, conventions and competencies which
characterize the contexts of reception and the recipients. It is only by analysing the technical
media of transmission in relation to the actual circumstances in which mass-mediated
products are received and taken-up that we can attempt to elucidate the typical modes of
appropriation of these products.
The social and historical characteristics of reception refer to the fact that reception and
appropriation are situated practices; i.e. activities which take place in particular
times and places. Analysis may consider: the spatial and temporal features of
reception (where the activity takes place and for how long); the relations of power (who
controls the media message or has the technical means of reception); the rules and
conventions which govern reception; and, the social institutions within which receptive
activity takes place. For example, the reception of a social and environmental report by
an environmental NGO is likely to differ from that of an analyst in a financial advising
firm (Deegan and Rankin, 1997). Alternatively, the reception of accounting textbooks
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5. There are a wide range of studies in accounting which draw on particular aspects of
Thompsons framework without necessarily incorporating the framework in its entirety. For
example, Arnold (1999) and Ferguson et al. (2005) employ Thompsons concept of ideology,
whilst Harrison and McKinnon (1999) draw on his structured concept of culture.
6. Thompson (1990, p. 59) uses the term symbolic forms to refer to a broad range of actions
and utterances, images and texts, which are produced by subjects and recognised by them
and others as meaningful constructs. These may include linguistic utterances, either spoken
or inscribed, as well as visual images: hence, written accounting texts are a symbolic form.
In this respect, the definition of discourse provided in the present study, as written or spoken
text which may include web pages, visual images, etc, equates with Thompsons use of the
term symbolic form. Culture then consists of symbolic forms, actions, utterances, etc. or
in other words discourse.
7. Hallidays work is characterised by his emphasis on the relationship between the
grammatical system and the social and personal needs that language is required to serve
(Wodak, 2001, p. 8).
8. Other studies have employed the use of CDA to analyse accounting texts, although this
research tends to stand outside the literature normally classified within accounting. For
example, Livesey (2002), and Livesey and Kearins (2002) employ CDA in the analysis of
sustainability reports (Royal Dutch Shell and the Body Shop) and are published in the
communication and in the environmental literature respectively.
9. This is an extension of Thompsons (1990) depth-hermeneutics methodological framework
for the cultural analysis of symbolic forms. Whilst the depth-hermeneutics framework is
concerned with symbolic forms in general, the tripartite approach considers mass-media
forms in particular. Since the tripartite approach is derived from the depth-hermeneutics
framework, both approaches share a number of features in common (for example, both
frameworks emphasise the need to combine social-historical analysis, an interoperation of
individuals everyday understanding of the social world, and formal/discursive analysis).
The tripartite approach differs in terms of the emphasis accorded to the production and
reception of symbolic forms - due to the institutionalised break between producer and
recipient in mass communication.
10. The word doxa derives from the Greek language and refers to the opinions or beliefs an
individual may hold. Doxa is most often contrasted with episteme, which is taken to refer to
truths or genuine knowledge. Whereas episteme can only be achieved through reason, doxa
may be the result of persuasion.
11. Although they do not explicitly apply Thompsons tripartite approach (or Faircloughs
three-dimensional framework), Tregidga and Milne (2006) undertake a large-scale analysis
of the environmental/sustainability reports of one organisation over a ten year period,
drawing attention to the social-historical issues which have a bearing on their production.
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Corresponding author
John Ferguson can be contacted at: j.x.ferguson@dundee.ac.uk
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