The role of accounting discourse in the learning and skills council and further education colleges: a multi-perspective approach

Oakes, Helen (2006) The role of accounting discourse in the learning and skills council and further education colleges: a multi-perspective approach. UNSPECIFIED. Manchester Metropolitan University.

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Abstract

This working paper argues for a multi-perspective approach to case study analysis as a way of generating fresh insights into critical accounting theory and the role of accounting in organisations and society. It illustrates the multi-perspective approach by applying Brunsson's legitimacy theory (1989), Neimark and Tinker's political theory (1986) and Weick's theory of sensemaking (1995) to a case study of the Learning and Skills Council and Further Education Colleges in England. Sensemaking through accounting was found to be more ambiguous than implied by current functionalist or critical accounting theories suggesting possibilities for a future re-theorisation of aspects of critical accounting theory.