McCombie, K. M. and Cooper, K., In the beginning was the word...: The sanctification of an accounting language, School of Accounting & Finance, University of Wollongong, Working Paper 3, 1996.
Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.