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Intertextuality in corporate narratives: a discursive analysis of a contested privatization

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  • Ioana Lupu
  • Raluca Sandu

Abstract

Purpose - Despite the growing amount of research on the social and organizational role of legitimacy, very little is known about the subtle discursive processes through which organizational changes are legitimated in contemporary society. The purpose of this paper is to explore the subtle processes of interdiscursivity and intertextuality through which an organization constructs a sense of legitimacy. Design/methodology/approach - Drawing on the case of a newly privatized oil company in a transitional, post-communist economy, the authors’ research uses critical discourse analysis to analyze the annual reports, corporate press releases, and relevant media from the four years following privatization. Findings - The authors argue for a relational understanding of legitimacy construction that emphasizes how legitimacy relies on the multiple processes of intertextuality linking corporate narratives and media texts. Corporate narratives are not produced solely by the discourses that occur at the individual and organizational levels; they are also produced by the much broader discourses that occur at the societal level. Originality/value - This study’s main contribution is that it reveals the intertextual and interdiscursive construction of corporate narratives, which is a key element in understanding how discourses around privatization are interlinked and draw upon other macro-level discourses to construct legitimacy.

Suggested Citation

  • Ioana Lupu & Raluca Sandu, 2017. "Intertextuality in corporate narratives: a discursive analysis of a contested privatization," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(3), pages 534-564, March.
  • Handle: RePEc:eme:aaajpp:aaaj-05-2014-1705
    DOI: 10.1108/AAAJ-05-2014-1705
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    Citations

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    Cited by:

    1. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    2. Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
    3. Elwira Gross-Golacka & Joanna Dziendziora & Bartlomiej Jefmanski & Teresa Kupczyk & Justyna Malysiak, 2022. "Involvement of Companies in the Policy of Work-Life Balance - A Comparison of the Signatories of the Diversity Charter and Non-Signatories," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 36-48.
    4. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    5. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    6. Lorenzo Gelmini & Valentina Minutiello & Patrizia Tettamanzi & Maurizio Comoli, 2021. "Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy," Sustainability, MDPI, vol. 13(8), pages 1-21, April.
    7. Isabel‐María García‐Sánchez & Valentina Minutiello & Patrizia Tettamanzi, 2022. "Gender disclosure: The impact of peer behaviour and the firm's equality policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 385-405, March.

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