تاثیر گفتمان های سیاسی دولت بر اصلاحات حسابداری بخش عمومی

References

Adhikari, P. & K. Jayasinghe. (2017)‌‌. ‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal‌‌.   Accounting Forum, 5(11), 34-51‌‌.

AfshinVafaei, M‌‌. & A‌‌. Gholami‌‌. (2018)‌‌. Language, tools of power in the newspapers of the Qajar period‌‌. Journal of Persian Literature, 8 (2), 1-22. (In Persian).

Alexe, R‌‌. (2009)‌‌. Rforming Spanish Bureaucratic Language‌‌. Bulletin of the Transilvania University of Braşov, 2(51), 213-216‌‌.

Babajani, J‌‌. (2007)‌‌. Accounting and Government Financial Controls, Fourth Edition, Tehran, Allameh Tabatabai University. (In Persian).

Bahrampour, Sh‌‌. (2000)‌‌. Critical Analysis of Discourse, Tehran, Office of Media Studies and Development. (In Persian).

Baker, P. & S. Ellece. (2011). Key Terms in Discourse Analysis‌‌. London, Continuum‌‌.

Biber, D., J. Egbert, D. Keller & S. Wizner‌‌. (2021)‌‌. Towards a taxonomy of conversational discourse types: An empirical corpus-based analysis‌‌. Journal of Pragmatics, 33(171), 20-35‌‌.

Bitektine, A‌‌. & P‌‌. Haack‌‌. (2015)‌‌. Legitimacy, Academy of Management Annals, 11(1), 451-478‌‌.

Calle-Diaz, L‌‌. (2019)‌‌. Possibilities of building peace through classroom discourse: A positivediscourse analysis, Linguistics and Education, 54(6), 1–10‌‌. Chaidas, D‌‌. (2018)‌‌. The benefits of narratology in the analysis of multimodal legitimation: the case of new democracy, Discourse Commun, 12 (3), 1–20‌‌. Christensen, C‌‌.M‌‌., R‌‌. McDonald, E‌‌.J‌‌. Altman, J‌‌.E‌‌. Palmer‌‌.(2018)‌‌. an intellectual history and directions for future research, Journal of Management Studies, 55(7), 1043–1078‌‌.

Fairclough, N‌‌. (1995)‌‌. Critical discourse analysis: The critical study of language, London, Longman‌‌.

Fairclough, N‌‌. (2005)‌‌. Discourse Analysis in Organization Studies: The Case for Critical Realism, SAGE Publications, 1-25.

Gutmann , J‌‌. and S‌. Voigt. (2018). The rule of law: Measurement and deep roots‌‌. European Journal of Political Economy, 6(2), 1–15.

Herman, E‌‌. S‌‌. (1992)‌‌. Beyond Hypocrisy: Decoding the News in an Age of Propaganda Boston, South End Press‌‌.

 Hummel, R‌‌. P‌‌. (1994)‌‌. The Bureaucratic Experience: A Critique of Life in the Modern Organization, New York, St‌‌. Martin’s Press‌‌.

Hummel R‌‌. P‌‌. (2008)‌‌. The Bureaucratic Experience: The Postmodern Challenge, 5th ed, M‌‌.E, Sharp, Inc‌‌.

Hyndman, N‌‌., M‌‌. Liguori, R‌‌. Meyer, T‌‌. Polzer, S‌‌. Rota & J‌‌. Seiwald‌‌. (2014)‌‌. The translation and sedimentation of accounting reforms‌‌. A comparison of the UK, Austrian and Italian experiences, Critical Perspective on Accounting, 25(4-5), 388-408‌‌.

Hyndman, N‌‌. & M‌‌. Liguori‌‌. (2016)‌‌. Justifying accounting change through global discourses and legitimation strategies, The case of the UK central government, Accounting and Business Research, 46(4), 390-421‌‌.

Jansen, C‌‌. & M‌‌. Steehouder‌‌. (1985)‌‌. From Bureaucratic Language to Instructional Texts: How to Design An Effective Problem-Solving Tool for Citizen, Twente University of Technology, Dept‌‌. of Applied Linguistics, Enschede, Netherlands‌‌.

Kyriazi, A‌‌. & F‌‌. Visconti‌‌. (2021)‌‌. The Europeanisation of political involvement: Examining the role of individual transnationalism, Electoral Studies,23(11), 24-41‌‌.

Lassou , P‌‌., T‌‌. Hopper, M‌‌. Tsamenyi & V‌‌. Murinde‌‌. (2019)‌‌. Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghanacompared, Critical Perspectives on Accounting, 46 (2), 13-29‌‌.

Ligouri , M‌‌. & I‌‌. Steccolini‌‌. (2018)‌‌. The power of language in legitimating public-sector reforms: When politicians “talk” accounting‌‌. The British Accounting Review, 50(9) , 161-173‌‌.

Lin, Y‌‌. (2021)‌‌. Legitimation strategies in corporate discourse: A comparison of UK and Chinese corporate social responsibility reports, Journal of Pragmatics, 177(6), 157-169‌‌.

Lincoln, Y‌‌. S‌‌. & E‌‌. Guba‌‌. (1985)‌‌. Naturalistic inquiry, Thousand Oaks, CA: Sage, P: 124‌‌.

Meinard, Y‌‌. (2017)‌‌. What is a legitimate conservation policy? Biological Conservation, 213(13) , 115–123‌‌.

Mirzaei Ahranjani, H‌‌. (2006)‌‌. Philosophical Foundations of Organization Theory, First Edition, Tehran, Samt. (In Persian).

Moghimi, S. M., M.S‌‌. Ziaei, S‌‌.R‌‌. Ameli & A‌‌. Nargesian‌‌. (2012)‌‌. A study of the nature of government language in the three decades of the Islamic Revolution and presenting its effective model in Iran, Journal of Public Management, 4 (12), 113-128. (In Persian).

Moradi, M., A. Nargesian & H. Akhavan. (2017). Study and Comparison of Government Financial Accountability in the Four Presidencies after the Islamic Revolution Using Critical Discourse Analysis, Journal of Public Management, 9 (2), 192-213. (In Persian).

Oakes, H. & S. Oakes. (2012). Accounting and marketing communications in arts engagement: A discourse analysis, Accounting Forum, 36(2), 209-222‌‌.

Orts, M. (2016). Power distance and persuasion: The tension between imposition and legitimation in international legal genres, Journal of Pragmatics, 92(6), 1-16.

Paré, G., J. Marsan, J. Mirou, H. amimd & R. Lukyanenkoe‌‌. (2020)‌‌. IT vendors’ legitimation strategies and market share: The case of EMR Systems, Information & Management, 11(9), 165-183.

Pourahmad, R., M. Moradi and A. Nargesian. (1400). The role of language in legitimizing the reform of public sector financial laws and regulations, Journal of Financial Accounting Knowledge, 8 (3), 1-23. (In Persian).

Qvarfordt , A., D. Hoffc, A. Bäckströmb & N. Ahmadi. (2019). From fighting the bad to protecting the good: Legitimation strategies in WADA’s athlete guides, Performance Enhancement & Health, 12(2), 31-46.

Reyes, A. (2011). Strategies of legitimization in political Discourse: From words to actions, Discourse & Society, 22(6), 781-807.

Ridealgh, K. & L. Gomez. (2020). Potestas and the language of power: Conceptualising an approach to Power and Discernment politeness in ancient Languages, Journal of Pragmatics, 170(7) , 231-244.

Rotaru, V. (2019). Mimicking’ the West? Russia's legitimization discourse from Georgia war to the annexation of crimea, Communist and Post-Communist Studies, 11 (4), 23-38.

Safarzadeh Bandari, Mohammad Hossein. & Zahra. Joudaki chegeni. (1400). Accounting for social benefits in the public sector. Journal of Accounting and Social Interests, 11 (2), 103-122. (In Persian).

Sahlin, K. & L. Wedlin. (2008). circulating ideas: Imitation, translation and editing, In: R. Greenwood, C, Oliver, K, Sahlin & R, Suddaby, (eds.), The SAGE Handbook of Organizational Institutionalism, London, Sage, 41-218.

Slimane, K., C. Diridollou & K. Hamadache. (2020). The legitimation strategies of early stage disruptive innovation, Technological Forecasting & Social Change, 158(9), 120-161.

Trikha, R. (2009). Bureaucracy and Public Administration, Indiana University, ABD Publishers.

Vaara, E., J. Tienari & J. Laurila. (2006). Pulp and paper fiction: On the discursive legitimation of global industrial restructuring, Organization Studies, 27(6), 789-813.

Vaara, E. (2015). Legitimacy Struggles and Political Corporate Social Responsibility in International Settings: A Comparative Discursive Analysis of a Contested Investment in Latin America, Organization Studies, 36(6), 741-777.

Van Leeuwen, T. & R. Wodak. (2002). Discourses of un/employment in Europe: The Austrian case, Discourse Studies, 22(3), 345-367.  

Van Leeuwen, T. (2007). Legitimation in discourse and communication, Discourse and Communication, 1(1), 91-112.

Wodak, r. (2011). Critical Discourse Analysis, In Ken Hyland, and BrianPaltridge (ed), The Continuum Companion to Discourse Analysis, London, Continuum. Watson, R. P. (2006). On the Language of Bureaucracy: Postmodernism, Plain English, and Wittgenstein, in Handbook of Organization Theory and Management: The Philosophical Approach, by Thomas D. Lynch and Peter L. Cruise, CRC Press, Taylor & Francis Group, Second Edition, pp. 1-906.

Woods, C. (2019). From an “outside group” to a catalyst for corporate change: Examining activists’ legitimation strategies, Public Relations Review, 45(8) , 332–347.

Ziaei, M. S., A. Nargesian & M. Kiamonfared. (2009). A Study of the Relationship between the Language of Authority and the Legitimacy of Governments: A Critical Discourse Analysis of Imam Khomeini's Speeches, Journal of Public Management, 1 (3), 85-104. (In Persian).