The power of language in legitimating public-sector reforms: When politicians “talk” accounting |
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| Institution: | 1. Queen''s University Management School, Riddel Hall, 185 Stranmillis Road, Belfast BT95EE, UK;2. Newcastle University London, 102 Middlesex Street, London, UK;1. School of Management (Emeritus), University of St Andrews, UK;2. Lytham St Annes, UK;1. Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, UK;2. Newcastle University Business School, 5 Barrack Road, Newcastle upon Tyne NE1 4SE, UK;1. University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh, EH8 9JS, UK;2. School of Management and Languages, Heriot-Watt University, Riccarton, Edinburgh, EH14 4AS, UK;1. Edinburgh Business School, Heriot-Watt University, Edinburgh, EH14 4AS, United Kingdom;2. Cairo University Business School, Egypt;3. School of Business, Jiangnan University, China;1. Bangor Business School, University of Bangor, Bangor, Gwynedd, LL57 2DG, UK;2. Hull University Business School, University of Hull, Hull, HU6 7RX, UK |
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| Abstract: | Language can play an essential role in shaping how accounting reforms and the information around them are communicated and legitimated. However, scant consideration has been given to study what happens when politicians are the decision makers of accounting changes. This paper explores the political use of language by investigating how the Members of Parliament discuss about public-sector accounting reforms, and deploy different rhetorical strategies to legitimate or de-legitimate them. Through the analysis of Italian parliamentary debates in the 1990s and 2000s, this study highlights how the use of language can facilitate the exercise of power by deploying arguments rhetorically dominated by authorisation and moralisation strategies. The rhetorical arguments brought forward allow politicians to disguise their loss of power in favour of the European Union, depicting their actions and proposals as necessary and/or in favour of the public interest. |
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| Keywords: | Public-sector accounting reforms Legitimation strategies Politicians Central government |
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