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The role of accounting discourse in the learning and skills council and further education colleges: a multi-perspective approach

This working paper argues for a multi-perspective approach to case study analysis as 
a way of generating fresh insights into critical accounting theory and the role of 
accounting in organisations and society. It illustrates the multi-perspective approach 
by applying Brunsson's legitimacy theory (1989), Neimark and Tinker's political 
theory (1986) and Weick's theory of sensemaking (1995) to a case study of the 
Learning and Skills Council and Further Education Colleges in England. 
Sensemaking through accounting was found to be more ambiguous than implied by 
current functionalist or critical accounting theories suggesting possibilities for a 
future re-theorisation of aspects of critical accounting theory.