Development of the accounting profession and practices in the public sector – a hegemonic analysis
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 December 2002
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.
Keywords
Citation
Goddard, A. (2002), "Development of the accounting profession and practices in the public sector – a hegemonic analysis", Accounting, Auditing & Accountability Journal, Vol. 15 No. 5, pp. 655-688. https://doi.org/10.1108/09513570210448957
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited