Structural Linguistic Approaches to the Meaning of the True and Fair View

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Structural linguistic approaches to the meaning of the True and Fair View Structural linguistic approaches explore meaning of the TFV whether different groups share the same meaning of TFV and are rooted in the approaches of Levi-Strauss (1963), Barthes (1973) and, most importantly, Saussure (1967). Walton concludes that these words, true and fair, have different ‘playground’ meanings, and these meanings have been abstracted in accounting from this level to a new technical level. Prior research on the meaning of the TFV, testing whether meanings held within a certain structure can be passed to or shared by other subgroups. Bourdieu is critics the manner in which structural linguists convert ‘the immanent laws of legitimate discourse into norms of correct linguistic practice, sidestepping the question of the economic and social conditions of acquisition of the legitimate competence and of the constitution of the market in which this definition of legitimate and illegitimate.’ Bourdieu is saying that “by gaining their qualifications as evidence of their legitimate competence, auditors have the right to say what is true and fair”. Bourdieu argues that the search for connotative meaning is looking for meaning in the wrong place: what matters is whether a ‘collective belief’ actually exists. Using Bourdieu’s analysis of legitimate language, an alternative perspective is one which elucidates and explicates the structures which control the legitimate language of the accounting profession and which imbue the TFV with meaning, focusing on whether and why the auditor is accredited with having full control over the legitimate language. Bourdieu’s linguistic habitus and symbolic domination Bourdieu offers the theory of the habitus to overcome the difficulties of both the subjective and the objective. In the subjective category, social agents – those

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