The Social Construction of Financial Accountability in Government and Parliament Discourses

Shafipoor, Seyed Mojtaba; Rajabloo, GhanbarAli; Mehrani, Kaveh

doi:10.30465/crtls.2021.34071.2079

The Social Construction of Financial Accountability in Government and Parliament Discourses

Document Type : Research

Authors

Seyed Mojtaba Shafipoor ¹

GhanbarAli Rajabloo ²

Kaveh Mehrani ³

¹ Ph.D. Graduated in Accounting, University of Tehran, Tehran, Iran

² Associate Professor in Social Science, University of Alzahra, Tehran, Iran

³ Associate Professor in Accounting, University of Tehran, Tehran, Iran.

https://doi.org/10.30465/crtls.2021.34071.2079

Abstract

Differences in the perceptions of various social groups, including parliamentarians, government officials, and elites from financial accountability, raise the question of what the meaning of financial accountability is or how it is understood. So, with a post-structuralist approach, we considered financial accountability as a social construct, and we get a better understanding of it from Norman Fairclough's theoretical knowledge of text analysis, and Laclau and Mouffe in the context of political discourse analysis. We analyzed the parliament's detailed negotiations on the adoption of the budget of the entire country in the deliberations of the government and the parliament and classified the research findings in the six political, economic and social paradigms of Iran after the revolution. The findings of the research, summarized briefly in this article, indicate the influence of power relations and the use of hegemonic elements in the discourse system formed in the discourses of the government and the parliament. Thus, in each paradigm, dominant discourses formed with context, and by highlighting themselves and marginalizing rival discourse, they succeeded in securing a temporary centralized sign and a new articulation of the semantic system of financial accountability.

Keywords

Social Construction

Financial Accountability

Government Discourse

Parliament Discourse

Subjects

Management and Policy Making

باباجانی، ج. (1371 الف)، «حساب‌داری دولتی در ایران»، ماه‌نامۀ حساب‌دار، ش 86 و 86.

باباجانی، ج. (1371 ب)، «سیر تطور حساب‌داری دولتی در ایران در چهارچوب قانون محاسبات عمومی»، ماه‌نامۀ حساب‌دار، ش 87 و 88.

باباجانی، ج. (1382)، «تحلیل نظری پیرامون سیستم نظارت مالی کشور از منظر پاسخ‌گویی مالی»، بررسی‌های حساب‌داری و حساب‌رسی، ش 31.

باباجانی، ج.، ع. آذر، و م. معیری (1392)، «عوامل و محرک‌های تحول در نظام پاسخ‌گویی مالی و عملیاتی بخش عمومی ایران»، فصل‌نامۀ مطالعات تجربی حساب‌داری مالی، ش 37.

پریم چاند، آ. (1385)، «پاسخ‌گویی مالی در بخش عمومی»، فصل‌نامۀ مجلس و پژوهش، پیاپی 51.

رجبلو، ق. (1385)، «نقش، جایگاه، کارکرد و شیوه‌های بررسی متن فرمان مشروطیت باتوجه‌به شاخص‌های تحلیل گفتمان»، فصل‌نامۀ علمی ـ پژوهشی علوم انسانی دانشگاه الزهرا (س)، ش 55.

رضایی‌پناه، ا. و ش. سمیه (1395)، تحلیل گفتمان سیاسی: امر سیاسی به‌مثابۀ یک برساخت گفتمانی، تهران: تیسا.

Czarniawska-Joerges, B. (1996), “Changing Times and Accounts: Tale from an Organization Field”, in: Accountability Power, Ethos and The Technologies of Managing, London: International Thomson Business Press.

Hines, R. D. (1988), “Financial Accountability: In Communicating Reality, We Construct Reality”, Accounting Organization and Society, vol. 13, no. 3.

Hines, R. D. (1989), “The Sociopolitical Paradiam in Financial Accounting Research, Accounting”, Auditing & Accountability, vol. 2, no. 1.

Laughlin, R. L. (1996), “Principals and Higher Principals: Accounting for Accountability in The Caring Professions”, in: Accountability Power, Ethos and The Technologies of Managing, London: International Thomson Business Press.

Lawson, A. and L. Rakner (2005), “Understanding Patterns of Accountability in TANZANIA”, in: Final Synthesis Report Commissioned by the Governance Working Group of the Development Partners to Tanzania, Bergen: Chr. Michelsen Institute.

Shah, H. (2011), “Accountability: Has it Been Hollowed out in the Modern State?” Journal Of Political Studies, vol. 18, no. 1.

Sinclair, A. (1995), “The Chameleon of Accountability: Forms and Discourses”, Accounting, Organizations and Society, vol. 20.

Uhr, J. (1993), “Redesigning Accountability: From Muddles to Map”, The Australian Quarterly.

Willmott, H. (1996), “Thinking Accountability: Accounting for the Disciplined Production of Self”, in: Accountability Power, Ethos and The Technologies of Managing, London: International Thomson Business Press.