The Subtle Financialization Discourse in Iranian Accounting Procedures

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ETEMADI HOSSEIN; maroufi Ahmadreza; mohammadi shad Zohreh

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:17 | Issue:67 Page(s): 27-56

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Information Journal Paper

Title

The Subtle Financialization Discourse in Iranian Accounting Procedures

Author(s)

ETEMADI HOSSEIN | maroufi Ahmadreza | mohammadi shad Zohreh | Issue Writer Certificate

Keywords

Critical Discourse Analysis

Finalization

Financial reporting theoretical concepts

Absenteeism

I liability

Abstract

Today, accountants all around the world, use accounting doctorines and share it with others with the idea that what they communicate is nothing but neutral measurement of economic events. What they communicate, however, is based on standards and procedures that bear a specific discourse. In this paper, we search for this subtle discourse in order to determine what is actually transmitted to the audience with the seemingly neutral numbers and in this process, the social punishments are replaced by which peculiar discipline. So we take the statemmenf of “ Financial reporting theoretical concepts” , known as Iranian Conceptual Framework, as the basis of Iranian accounting standards as a subject for content and discourse analysis. We show that by dissemination of the financialization discourse embedded in the statement, accountants promote unwritten and unspoken thoughts that take the national economy to a state of annihilation through what we call Absenteeism and Illiability.

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APA: Copy

ETEMADI, HOSSEIN, maroufi, Ahmadreza, & mohammadi shad, Zohreh. (2020). The Subtle Financialization Discourse in Iranian Accounting Procedures. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 17(67 ), 27-56. SID. https://sid.ir/paper/962650/en

Vancouver: Copy

ETEMADI HOSSEIN, maroufi Ahmadreza, mohammadi shad Zohreh. The Subtle Financialization Discourse in Iranian Accounting Procedures. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;17(67 ):27-56. Available from: https://sid.ir/paper/962650/en

IEEE: Copy

HOSSEIN ETEMADI, Ahmadreza maroufi, and Zohreh mohammadi shad, “The Subtle Financialization Discourse in Iranian Accounting Procedures,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 17, no. 67 , pp. 27–56, 2020, [Online]. Available: https://sid.ir/paper/962650/en

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