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The Role of Language in Legitimating Public Sector Financial Laws and Regulations

    Authors

    • Reza Pourahmad 1
    • Mohammad Moradi 2
    • Abbas Nargesian 3

    1 Phd Student in Accounting, Alborz Campus, University of Tehran, Tehran, Iran,

    2 Assistant Professor, Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran

    3 Assistant Professor, Department of Public Administration, Faculty of Management, University of Tehran, Tehran, Iran

,

Document Type : Research Paper

10.30479/jfak.2021.15745.2880
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Abstract

Purpose: The purpose of this study is to investigate the nature of the language of parliamentarians in relation to changes in the law of public accounting and also to investigate the role of language in legitimating such changes and also to examine the type of legitimation strategies used by parliamentarians.
Method: The present research method is based on critical discourse analysis with Fairclough approach. The population of this research includes all discussions and discourses of the members of the Islamic Consultative Assembly in connection with the changes in the law of public accounting related to public sector accounting from 1986 to 2020 and 17 texts of the above negotiations from the official newspaper of the country as an example Based on the theoretical saturation sampling method has been selected.
Results: Changes in the public Accounting Law of the country as the basis of public sector accounting have been legitimated under the influence of bureaucratic language of MPs and the power of MPs's language has been effective in such changes and they seek legitimacy by emphasizing rationalist and authoritarian strategies.
Conclusion: MPs' use of the bureaucratic language in implementing changes to the country's public accounting law indicates that they are trying to portray such changes in line with the public interest (Ligouri and Steccolini, 2018; 161) and try to gain public support by using the power of language and emphasizing rationalization and authorization strategies.
Contribution: Paying attention to the role of politicians' language in public sector accounting reforms and their strategies to legitimate the financial rules and regulations underlying public sector accounting are among the issues that have received less attention in accounting studies and can be effective in decisions and judgments of the users of public sector accounting reports.

Keywords

  • Bureaucratic Language
  • Financial Laws and Regulations
  • Legitimation Strategies
  • MPS
  • Public Accounting Law
  • Public Sector Accounting
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Financial Accounting Knowledge
Volume 8, Issue 3 - Serial Number 30
October 2021
Pages 1-23
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How to cite
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  • Article View: 758
  • PDF Download: 634

APA

Pourahmad, R. , Moradi, M. and Nargesian, A. (2021). The Role of Language in Legitimating Public Sector Financial Laws and Regulations. Financial Accounting Knowledge, 8(3), 1-23. doi: 10.30479/jfak.2021.15745.2880

MLA

Pourahmad, R. , , Moradi, M. , and Nargesian, A. . "The Role of Language in Legitimating Public Sector Financial Laws and Regulations", Financial Accounting Knowledge, 8, 3, 2021, 1-23. doi: 10.30479/jfak.2021.15745.2880

HARVARD

Pourahmad, R., Moradi, M., Nargesian, A. (2021). 'The Role of Language in Legitimating Public Sector Financial Laws and Regulations', Financial Accounting Knowledge, 8(3), pp. 1-23. doi: 10.30479/jfak.2021.15745.2880

CHICAGO

R. Pourahmad , M. Moradi and A. Nargesian, "The Role of Language in Legitimating Public Sector Financial Laws and Regulations," Financial Accounting Knowledge, 8 3 (2021): 1-23, doi: 10.30479/jfak.2021.15745.2880

VANCOUVER

Pourahmad, R., Moradi, M., Nargesian, A. The Role of Language in Legitimating Public Sector Financial Laws and Regulations. Financial Accounting Knowledge, 2021; 8(3): 1-23. doi: 10.30479/jfak.2021.15745.2880

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