The ideological character of accounting textbooks

Irsyadillah, Irsyadillah

doi:10.1108/jaee-02-2017-0011

Cited by 6 publications

(6 citation statements)

References 44 publications

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“…Thus, global best-selling textbooks should be conceptually adapted to local environments. In line with previous studies (Gallhofer et al, 1999;Irsyadillah, 2019;Kamla et al, 2012) we argue that indigenous understanding of accounting including semantic fields of accounting is crucial for the development of critical and relevant accounting education.…”

Section: Contributions and Conclusionsupporting

confidence: 89%

“…Third, the paper contributes to the studies outlining the conceptual differences between western and non-western notions of accounting and globalization of accounting discourses (Gallhofer et al, 2011;Golyagina, 2020;Irsyadillah, 2019;Kamla et al, 2006;Komori, 2015) Accounting scholars argue that western discourses depreciate local traditions via ideologies of the superiority of western practices and concepts, in particular, western discourses and concepts are promoted via accounting textbooks (Gallhofer et al, 2011;Irsyadillah, 2019). Our paper contributes to this debate by outlining a case of resistance towards translated management accounting concept that originated in another tradition and culture.…”

Section: Contributions and Conclusionmentioning

confidence: 86%

“…It is argued, for instance, that many bestselling management accounting textbooks are not critical and do not reflect differences in organizational and cultural contexts across the world (Golyagina and Valuckas, 2016). Accounting education in many developing countries represents Anglo-American models and accounting concepts thus marginalizing the interests of local stakeholders (Irsyadillah, 2019). According to Davos Manifesto, contemporary firms need to address interests of multiple stakeholders, thus business schools need to revisit and broaden curricula and need to be more inclusive in their teaching approaches (Schwab, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Importing a management accounting concept into the Russian language: a case of resistance from Russian academics

Golyagina

2021

JAEE

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PurposeDrawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept.Design/methodology/approachThe paper draws on the extensive literature review of the histories of accounting in the Soviet Union and the United States in the first part of the twentieth century and 17 interviews conducted with the Russian accounting academics.FindingsWe demonstrate the case of resistance in adopting the imported Anglo-Saxon management accounting concept. We also discuss historical underpinning and origins of this resistance in light of semantic field theory.Research limitations/implicationsThe paper calls for more research in the non-Anglo-Saxon contexts problematizing conventional assumptions and beliefs about objectivity and universality of accounting language.Practical implicationsThe study demonstrates the importance of understanding historical and cross-cultural developments of accounting language for accounting educators and practitioners. Critical awareness of the differences in semantic fields of accounting can help accounting researchers and educators to develop contextualized research projects and context-relevant teaching practices.Originality/valueThe study contributes to the literature on translations of accounting concepts by demonstrating that accounting concepts are not understood in isolation, instead, they are interpreted in relation to each other. The present study demonstrates that the relationship between the management accounting concept (the signifier) and its meanings (signifieds) is fluid, culturally and historically contingent. To understand this relationship, we should attend to the historical development of semantic fields and associative relations between concepts.

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Section: Contributions and Conclusionsupporting

confidence: 89%

Section: Contributions and Conclusionmentioning

confidence: 86%

Section: Introductionmentioning

confidence: 99%

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Importing a management accounting concept into the Russian language: a case of resistance from Russian academics

Golyagina

2021

JAEE

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“…The emergent themes were then used to structure the research findings presented in the next section. It is important to note that emerging themes were informed by the results of the research questions, the theoretical framework and the prior accounting literature examined in this study (Irsyadillah, 2019). The list of respondents, role/rank and the length of the interviews are shown in Table 1 below.…”

Section: Research Context and Methodologymentioning

confidence: 99%

Public sector financial management reforms in Ghana: insights from institutional theory

Tetteh

Agyenim‐Boateng

Simpson

et al. 2021

JAEE

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PurposeIn this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.Design/methodology/approachBased on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.FindingsThe results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.Practical implicationsThe findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.Originality/valueThis study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

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“…Accounting education has received critics in terms of its function to create rational-mechanistic labours (Bakhtiar et al, 2019;Kamayanti, 2014;Mulawarman, 2008), yet it continues to concur to the stream of industrialization, especially now amid the industrial revolution 4.0. Boyce's (2002) and Irsyadillah (2019) concern on the function of university, home of accounting education, being agent of change and object of change, now materializes into harsh reality. University is also caught up in being object of change, rather than agent of change.…”

mentioning

confidence: 99%

To Concur or Conquer? Redirecting [Vocational] Accounting Education

Kamayanti

2020

jamal

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Mengikuti atau Menaklukkan? Mengarah-ulangkan Pendidikan Akuntansi [Vokasi] Artikel ini membahas masalah kritis dalam pendidikan [vokasi] akuntansi di tengah revolusi industri 4.0. Artikel ini menggunakan pendekatan refleksif, melalui pembacaan kritis atas fenomena dan mendasarkannya pada nilai-nilai Islam, sebagai metode. Artikel ini membuktikan bahwa dualitas pendidikan akuntansi akademik dan vokasi membentuk akuntan industri yang terjebak dan patuh pada kepentingan kapitalis. Di tengah arus Revolusi Industri 4.0 yang semakin menegasikan Tuhan, pendidikan akuntansi [vokasi] seyogyanya mengajarkan etika-religius, melibatkan siswa dalam konstruksi realitas, mendorong kewirausahaan berbasis religiositas, dan memastikan penguasaan atas teknologi informasi.

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The ideological character of accounting textbooks

Cited by 6 publications

References 44 publications

Importing a management accounting concept into the Russian language: a case of resistance from Russian academics

Importing a management accounting concept into the Russian language: a case of resistance from Russian academics

Public sector financial management reforms in Ghana: insights from institutional theory

To Concur or Conquer? Redirecting [Vocational] Accounting Education

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