Critical discourse analysis of the representation of companies in accounting textbooks for grade 12 learners in South Africa.

Abstract

This research investigation delves into the portrayal of commercial companies in South Africa’s Grade 12 Accounting textbooks, acknowledging the significant influence of these educational materials on the perspectives and understanding of future accounting and business professionals. The representation of companies in these textbooks carries noteworthy consequences, as it can perpetuate biases, ideologies, and discourses that mould learners' perceptions and readiness for careers in the accounting and business sectors. Utilising Critical Discourse Analysis (CDA), this study critically examines Grade 12 Accounting textbooks, employing the methodologies of both Fairclough's CDA and Van Dijk's CDA. CDA is a methodological approach that investigates the relationship between language and power in texts. Fairclough's model emphasises the interplay between text, discourse practice, and sociocultural practice, analysing how discourse shapes and is shaped by society. Van Dijk's approach focuses on the cognitive structures and social contexts that influence discourse production and comprehension, particularly how ideologies are reproduced through text. By integrating these methodologies, the study aims to provide a comprehensive analysis of how companies are represented in accounting textbooks. The Huckins model is applied to explore intertextual relationships with broader accounting and business discourses. The primary objectives encompass the identification of dominant discourses, ideologies, power dynamics, and cognitive structures that underlie the representation of companies in these textbooks. Educational texts often serve as vehicles for dominant ideologies, subtly embedding particular worldviews and power relations. Analysing these texts through CDA allows for the identification of underlying discourses and power dynamics that may influence learners' perceptions of corporate entities and business ethics. Examining intertextual relationships highlights whether South African Grade 12 Accounting textbooks align with or deviate from established industry discourses. The ramifications of this research extend to the domains of education, curriculum development, and the broader discourse surrounding accounting and business disciplines. By shedding light on the representation of companies in Grade 12 Accounting textbooks, this study establishes a foundation for a more balanced, equitable, and comprehensive education, ultimately influencing the perspectives and actions of future professionals and leaders in the field. The findings reveal that Grade 12 Accounting textbooks focus on profit-driven, neoliberal ideologies, emphasising corporate efficiency and financial growth while neglecting ethics, sustainability, and diverse business models like small businesses and cooperatives. This bias promotes large corporations and limits learners' critical thinking about societal and ethical issues. Although aligned with global standards like International Financial Reporting Standards (IFRS), the textbooks lack South African context, underrepresenting topics such as corporate governance and ethical dilemmas. To address these gaps, recommendations include incorporating ethics, sustainability, diverse business models, and localised examples, while fostering critical thinking about societal impacts and power dynamics. These changes aim to create more balanced, inclusive materials that prepare learners for ethical decision-making and a social conscious understanding of business. Finally, adopting a critical pedagogical approach will enable learners to question embedded ideologies and prepare for ethical decision-making in their future careers.