The Application of Critical Discourse Analysis to Explore the use of Language and Speech Acts in a Public Sector Accountability Process

Article


Garvie, Leanda, Joubert, Michelle and Jones, Greg. 2022. "The Application of Critical Discourse Analysis to Explore the use of Language and Speech Acts in a Public Sector Accountability Process." Australasian Accounting Business and Finance Journal. 16 (4), pp. 201-217. https://doi.org/10.14453/aabfj.v16i4.11
Article Title

The Application of Critical Discourse Analysis to Explore the use of Language and Speech Acts in a Public Sector Accountability Process

ERA Journal ID40372
Article CategoryArticle
AuthorsGarvie, Leanda (Author), Joubert, Michelle (Author) and Jones, Greg (Author)
Journal TitleAustralasian Accounting Business and Finance Journal
Journal Citation16 (4), pp. 201-217
Number of Pages17
Year2022
Place of PublicationAustralia
ISSN1834-2000
1834-2019
Digital Object Identifier (DOI)https://doi.org/10.14453/aabfj.v16i4.11
Web Address (URL)https://ro.uow.edu.au/aabfj/vol16/iss4/11/
Abstract

The processes used in the public sector to discharge Parliament’s financial accountability are generally taken-for-granted and often unchallenged. This paper applies Critical Discourse Analysis (CDA) to the communication acts of one current parliamentary financial accountability process to provide a critique on its contribution in discharging Parliament’s financial accountability. The research data in this study is an extract from a 2012 Estimates Hearing, which was based on exploring the reasons behind a net $1.4 billion error in the 2011-12 Budget Result of the Australian State Government of New South Wales. This paper demonstrates the value of and importance that CDA contributes in determining the appropriateness of the processes used in the discharge of financial accountability by public sector organisations. The key finding is that one of the main accountability processes, Estimates Hearings, is compromised by participating individuals who distort the actual outcome of the accountability process due to the vested interests of the participants and their use of language and control of the discussion. This study also found that there is no assurance of independence within the committee conducting the hearings, further compromising the possibility of appropriately discharging public sector financial accountability.

KeywordsAudit report; critical discourse analysis; estimates hearings; public sector financial accountability, Critical Discourse Analysis, CDA
ANZSRC Field of Research 2020350199. Accounting, auditing and accountability not elsewhere classified
350102. Auditing and accountability
Public Notes

Files associated with this item cannot be displayed due to copyright restrictions.

Byline AffiliationsUniversity of the Sunshine Coast
University of Southern Queensland
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q7wvv/the-application-of-critical-discourse-analysis-to-explore-the-use-of-language-and-speech-acts-in-a-public-sector-accountability-process

  • 24
    total views
  • 3
    total downloads
  • 1
    views this month
  • 0
    downloads this month

Export as

Related outputs

The influence of ownership structure on the extent of CSR reporting: An emerging market study
Al Fadli, Amer, Sands, Juhn, Jones, Gregory, Beattie, Claire and Pensiero, Dom. 2022. "The influence of ownership structure on the extent of CSR reporting: An emerging market study." Business and Society Review. 127 (3), pp. 725-754. https://doi.org/10.1111/basr.12286
The Postpandemic Future of Australian Regional Aviation: How Regional Express (Rex) Navigated the Challenges and Opportunities
Bowyer, Dorothea Maria, Jones, Greg Evan, El Hamad, Walid, Beattie, Claire, Smark, Ciorstan and Deng, Ying. 2022. "The Postpandemic Future of Australian Regional Aviation: How Regional Express (Rex) Navigated the Challenges and Opportunities." Kurnaz, Salim and Argin, Emrah (ed.) Digitalization and the Impacts of COVID-19 on the Aviation Industry. IGI Global. pp. 73-101
Impact of NSW Local Council Investment Exposures on Audit Opinions
Jones, Greg and Bowrey, Graham. 2010. "Impact of NSW Local Council Investment Exposures on Audit Opinions." e-Journal of Social and Behavioural Research in Business. 1 (1), pp. 1-11.
Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach
Deng, Ying, Bowrey, Graham and Jones, Greg. 2021. "Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach." Australasian Accounting Business and Finance Journal. 15 (2), pp. 38-55. https://doi.org/10.14453/aabfj.v15i2.4
Survival of the Fittest: Challenges for regional aviation to serve the needs of Australian regional and remote communities
Bowyer, Dorothea, Jones, Greg, Bowrey, Graham and Smark, Ciorstan. 2020. "Survival of the Fittest: Challenges for regional aviation to serve the needs of Australian regional and remote communities." Australasian Journal of Regional Studies. 26 (1), pp. 1-28.
Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study
Jayasundara, Mudiyanselage Upali Ranjith, Jones, Greg and Sands, John. 2020. "Financial and Social Well-being Performance after Privatisation of the Port of Brisbane: A Case Study." Australasian Accounting Business and Finance Journal. 14 (2), pp. 72-93. https://doi.org/10.14453/aabfj.v14i2.6
Board independence and CSR reporting: pre and post analysis of JCGC 2009
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dominic. 2020. "Board independence and CSR reporting: pre and post analysis of JCGC 2009." International Journal of Law and Management. 62 (2), pp. 117-138. https://doi.org/10.1108/IJLMA-11-2018-0259
Perceptions of the usefulness of various teaching methods in forensic accounting education
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2020. "Perceptions of the usefulness of various teaching methods in forensic accounting education." Accounting Education: An International Journal. 29 (2), pp. 177-204. https://doi.org/10.1080/09639284.2020.1719425
The Influence of Economic (Ir)rationality on Public Sector Reforms
Bowrey, Graham, Smark, Ciorstan and Jones, Greg. 2019. "The Influence of Economic (Ir)rationality on Public Sector Reforms." e-Journal of Social and Behavioural Research in Business. 10 (1), pp. 24-39.
Board Gender Diversity and CSR Reporting: Evidence from Jordan
Al Fadli, Amer, Sands, John, Jones, Greg, Beattie, Claire and Pensiero, Dom. 2019. "Board Gender Diversity and CSR Reporting: Evidence from Jordan." Australasian Accounting Business and Finance Journal. 13 (3), pp. 29-52. https://doi.org/10.14453/aabfj.v13i3.3
Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites
Alshurafat, Hashem, Beattie, Claire, Jones, Gregory and Sands, John. 2019. "Forensic accounting core and interdisciplinary curricula components in Australian universities: analysis of websites." Journal of Forensic and Investigative Accounting. 11 (2 (Special edition)), pp. 353-365.
The value of incorporating emotional intelligence skills in the education of accounting students
Jones, Greg and Abraham, Anne. 2009. "The value of incorporating emotional intelligence skills in the education of accounting students." Australasian Accounting Business and Finance Journal. 3 (2), pp. 48-60.
Local Government investing: a form of gambling?
Jones, Greg and Bowrey, Graham. 2010. "Local Government investing: a form of gambling?" Australiasian Journal of Regional Studies. 16 (1), pp. 37-50.
Managing student expectations: using online quizzes in university subjects
Jones, Greg and Jones, Hazel. 2017. "Managing student expectations: using online quizzes in university subjects." Northcote, Maria and Gosselin, Kevin P. (ed.) Handbook of research on humanizing the distance learning experience. Hershey PA, united States. IGI Global. pp. 364-391
The big end of town meets the local council: the investment habitus of four sets of Australian councils during the GFC
Jones, Greg, Beattie, Claire, Bowrey, Graham and Smark, Ciorstan. 2016. "The big end of town meets the local council: the investment habitus of four sets of Australian councils during the GFC ." Australian Journal of Public Administration. 75 (4), pp. 441-456. https://doi.org/10.1111/1467-8500.12212
Local council financial management: assessing the impact of policy change and proposed amalgamations
Jones, Greg, Bowrey, Graham, Beattie, Claire and Smark, Ciorstan. 2016. "Local council financial management: assessing the impact of policy change and proposed amalgamations." Australasian Journal of Regional Studies. 22 (3), pp. 355-374.
Local council governance and audit committees - the missing link?
Jones, Gregory and Bowrey, Graham. 2013. "Local council governance and audit committees - the missing link?" Journal of New Business Ideas and Trends. 11 (2), pp. 58-66.
Local government internal audit compliance
Jones, Greg and Beattie, Claire. 2015. "Local government internal audit compliance." Australasian Accounting Business and Finance Journal. 9 (3), pp. 59-71.