THE ROLE OF SOCIETY IN THE AUDIT OF CO-OPERATIVES - A LINGUISTIC STUDY
The standard ideology in a society or community is always present in its language. The ideology encourages prescription in language, dedicated to the principle that there must be only one correct way of using a linguistic item. Since an ideology promotes uniformity at the cost of variety, the narrow forms of prescription may be seen as diseases or malfunctions of the ideology. On the other hand, according to the theory of critical discourse (CDA), background meanings are both inside and outside a text. Furthermore, history and syntax belong to meaning, where ideology has a double face and its contents have been inscribed in social practice.
In this paper, I search not only for implicit features to
reveal the background existence of a totalitarian society, but also for explicit
terms showing the relationship between the rulers and the co-operative institution.
Such terms include government officers, who appoint the auditors and who are given
the right to control the whole system of auditing. There are also further textual
features to show a radical change in the surrounding society, such as (i) political
terms appearing in previously unpolitical language of specialisation, (ii) repetition
of manipulative terms, (iii) diachronic references, (iv) previous or present enemy
implicitly referred to in the text and (v) terminologically defined purposefulness.
If a text includes points (ii) to (v), it is defined as an ideological text. The
existence of (i) qualifies the ideological text as political and totalitarian. This
can be further confirmed by comparing the results with findings of other texts, originating
from different societal circumstances. Laws concerning the various economies of a
democratic society do not contain political items. Therefore it is interesting to
see that all the above aspects could be found in the legislative texts of 1936 and
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