1 Department of Economics and Business - Business Studies, Department of Economics and Business Economics, Aarhus BSS, Aarhus University2 Department of Business Studies, Aarhus School of Business, Aarhus BSS, Aarhus University3 Accounting Research Centre - ARC, Aarhus School of Business, Aarhus BSS, Aarhus University4 Department of Management, Aarhus BSS, Aarhus University5 Department of Management, Aarhus BSS, Aarhus University
This paper uses discourse analysis to contrast the original and the published versions of an article which was written by European academics and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was rewritten by a professional editor in the US before it was published. In this paper we contrast the Socratic discourse of the original version with the autocratic version of the published version. Although it was initially thought that the differences between the two versions were due to differences between the discourses of academics and practitioners, as the discourse analysis progressed it became clear that the differences we were observing were due more to differences between European and American discourses, than to differences between academics and practitioners. In this paper we trace the different discourses in Europe and America to the broader social practices in which they are embedded and discuss the implications for understanding differences in accounting practices and accounting research methods in Europe and America.
Discourse analysis; Socratic questioning; Management accounting; Governance; Europe; America
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34th Annual Congress of the European Accounting Association, 2011