会計学のイデオロギー分析に向けて : Eagleton [2007]によるイデオロギーの定義と戦略を通じて

概要

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This study aims to analyze the conceptions of accounting using Eagleton [2007]. In accounting, as in other fields, ideology is used implicitly or explicitly, and the way in which it is used varies widely. The objective of this study is to provide an overview of ideological accounting by analyzing ideology for accounting using Eagleton [2007]. The author examined ideology used for accounting in the context of the definitions and strategies of ideology presented by Eagleton [2007]. Future studies will provide further insights into ideology for accounting in Japan. The analysis revealed that the ideological conceptions of modern accounting, critical accounting and postmodern accounting are consistent with the definitions of ideology provided by Eagleton [2007]. It was also surmised that ideological strategies of Eagleton [2007] are used in critical accounting and postmodern accounting. Dehistoricizing and premature historicizing by ideology can break a chain of causation; it is necessary to look to causes. This suggestive observation may significantly affect our research goal, i.e., path dependence. In future studies, using the overview provided in this paper, we will trace the history of accounting theories.
2010-12-20