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Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment

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  • Lee Parker

Abstract

The 1930s and 1940s witnessed a burgeoning in the development of the management and accounting textbook literature on budgeting in corporations. This study examines this period's text writers' efforts to define the dimensions and purposes of budgeting, and their expositions of its advantages, limitations and implementation approaches. Comparison of the style and scope of their articulations with those of text writers in the final decade of the century, reveal both unique and recurring features of their discourse. A Habermasian-based reflection on these historical observations identifies the text as a mutable but potentially active budgetary system steering medium that has exhibited both rebuttal and colonizing tendencies.

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  • Lee Parker, 2002. "Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 305-327.
    • Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:305-327
    DOI: 10.1080/09638180220125535
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    References listed on IDEAS

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    1. Walsh, Eamonn J. & Stewart, Ross E., 1993. "Accounting and the construction of institutions: The case of a factory," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 783-800.
    2. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    3. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
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    1. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
    2. John Ferguson, 2007. "Analysing accounting discourse: avoiding the “fallacy of internalism”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 912-934, October.
    3. Lee D. Parker, 2007. "Professionalisation and UK Accounting Education: Academic and Professional Complicity - A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 43-46.
    4. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.

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