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This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.

The approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.

Theoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requires evaluation. Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda. Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses.

Currently “codification” is not well understood in the literature. This AAAJ special issue opens up the debate but there remains considerable scope for future work to take this agenda forward – to enable more detailed understanding of accounting as codified discourse.

Although “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate. This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine. Moreover, codified discourses are becoming more widespread. The value of this paper lies in its exposition of accounting as codification in relation to discourse.

The purpose of this paper is to consider the impact of social accounting at the micro level and examines the use of social reporting for constructive purposes through internal communication devices. It explores the discourse adopted by a large organisation in social accounting and reporting (workplace flexibility) through employee newsletters. In doing so the paper seeks to answer two research questions. First, what workplace flexibility practices are evident in the employee newsletters? Second, do management use discourse (including self-accounts) in newsletters for self-serving management control purposes or for the emancipatory purposes of benefiting employees?

Content and discourse analysis are used to examine “workplace flexibility” practices portrayed within the newsletters. This study explores the discourse adopted by a large Australian financial institution, in its social accounting disclosure in employee newsletters. It does so by examining the discourse adopted by the organisation in relation to one aspect of social accounting, that is, “workplace flexibility” in the employee newsletters over the period 2003-2007.

The paper finds the financial institution used its internal newsletters to influence employee attitude and behaviour, not as claimed for social “betterment” – justice, welfare, emancipation. The possibility of social accounting's emancipatory potential was suppressed by those responsible for providing the accounts. The paper found that management used discourse (including self-accounts) in the newsletters for self-serving management control purposes and not as claimed for benefiting employees.

The idea that the organisation provides workplace flexibility for the sake of benefitting employees is questionable. The discourse found in the newsletters suggests that flexible work options instead appear to be aimed at garnering employee loyalty, with subsequent employer benefits of improved organisational performance. The organisation used the discourse on workplace flexibility to blur the boundaries of work and life and persuade the employees to work harder and longer, to continuously increase productivity. In doing so, the organisation camouflaged its own economic sustainability and profitability as workplace flexibility.

The Social Return on Investment (SROI) framework has been developed for mapping and measuring social impact. It may be used for legitimating organisations and projects. The framework is often criticised for its overemphasis of the SROI ratio, i.e. the relationship between monetised benefits and costs. This study aims to demonstrate how the SROI method legitimates organisations or projects with multiple other discursive ways besides the SROI ratio. It also discusses the status of these other ways of legitimation in relation to the quantifying and monetising core tendency of SROI.

The empirical data consist of an SROI guidebook and 12 SROI reports. Their study applies Theo van Leeuwen’s ideas for analysing the discursive legitimation of social practices. The study takes place broadly in the framework of Norman Fairclough’s critical discourse analysis, aided by qualitative content analysis.

In the analysis, the full spectrum of the van Leeuwenian legitimation means used by SROI – authorisation, rationalisation, moral evaluation and mythopoetical narration – is brought out in the data and the status and social context of the legitimation means are assessed and discussed. It is shown that there is existing potential for broader and more visible use of different legitimation means.

Based on the findings of the study, suggestions for the improvement of SROI reporting by a more balanced explicit use of the multitude of legitimation means are presented.

The study is original both in its subject (the spectrum of legitimation in SROI) and its method (qualitative discursive and contentual analysis of SROI as a legitimating discourse).

Most teaching and research in accounting ethics focuses on individuals. The presumption, therefore, is that the locus of professional ethics is the individual practitioner. This essay presents an argument for considering the profession itself as a significant locus for understanding professional ethics in accounting. Through a simple example employing the most basic thing we teach in the first accounting course, an illustration is provided that accounting techniques are rife with unexamined value judgments. Thus, accounting is itself a fundamentally ethical discourse for which the entire profession, not just individual practitioners, is responsible.

The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals.

This paper employs a literature‐based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research.

In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming‐out parade” and re‐engage with the wider scholarly community.

Accounting scholars not only need to engage with their interdisciplinary specialised research areas, but also should connect with the wider scholarly community in order to maintain the pursuit of significant contribution to knowledge.

The paper focuses on personal values of accounting academic scholars as well as the importance of specialised and more generalised interdisciplinary research scholarly groups.

The paper alerts researchers to significant issues associated with the retreat into specialised groups and scholarly activities. It offers a practical illustration of a 25‐year history of accounting history research and calls for the coming‐out of accounting scholars from specialist groups to an engagement with the broader accounting interdisciplinary research community.

The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic interests of the profession, to a position in the most recent promulgation of the code of professional conduct, which contains aspirational elements regarding ethical behavior, but which incorporates few enforceable provisions. It is therefore necessary to look elsewhere for the ethical discourse of the profession, which appears to be located more in the behaviors of accountants practicing in large international public accounting firms, in which the professional accountant becomes molded into an “ethical being” in the Foucaultian sense, as one who is self-regulated and self-formed into an ideal member of the profession.

Using Foucault's concept of “codified discourse”, the author examines changes to the code of ethics of the US public accounting profession of over a period of 100 years. The code of ethics of the US public accounting profession has been one of the primary means through which the ethical discourse of the profession has been communicated to its members. The author addresses the question whether the code of ethics has been principally directed towards protecting the public interest or serving the private interests of the profession. Extending Preston et al. and Beets, the author argues that the changes to the code of ethics have been prompted primarily by market forces and the accounting profession's desire to expand its scope of its services, thus protecting its private economic interests.

The author demonstrates that the ethical discourse of the profession can be found more in the self-forming practices of the profession rather than its code of ethics. These self-forming practices commence early in the career of a prospective accountant and shape the accountant into an idealized “ethical being” in the Foucaultian sense; not an ethical being who complies with a code of ethics, but rather an ethical being who is self-regulated and self-formed into an ideal member of the profession, one who seeks to serve clients while at the same time giving the appearance of acting with integrity and conforming to professional ideals.

The limitations of this paper are similar to those of all qualitative studies in that there is a lack of generalizability.

Most academics are unaware of the informal ethical discourse that is effectively communicated to entry level and junior accountants. Making accounting students cognizant of the actual ethical discourse that they will face in their careers may help them to better deal with the ethical challenges that they will face.

No previous research has dealt with codes of ethics in the public accounting profession as a self-forming practice, using Foucaultian terminology.

The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW).

The paper is a case study. Data collection techniques comprised semi‐structured interviews, in situ observation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports.

Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded.

External factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study.

The paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice.