The ideological role of accounting in hegemonic projects: unpacking the drama of NGO corruption scandals

Purpose This study aims to understand the production and consumption of discourse and to uncover ideology and hegemony in corruption scandals involving non-governmental organization (NGO) actors in Indonesia. Design/methodology/approach A case study method was used to investigate the corruption scandal at an NGO (ABC). The authors used 509 articles from five national media outlets. They used Fairclough’s Critical Discourse Analysis (FCDA), impression management and counter-accounting to uncover the ideological role of accounting in the discourse contestation and the struggle for hegemony between ABC and counter-accounting actors. Findings ABC actors used defensive and assertive impression-management discourses, coupled with social and humanitarian ideologies, to conceal their corrupt behavior. Counter-accounting actors used embezzlement discourses and social media movements, such as “#Don’tBelieveABC” (#JanganPercayaABC) and “#QuickActionEmbezzlement” (#AksiCepatTilep), to expose the corrupt behavior of ABC actors, drawing on emancipatory ideologies. Both contestants used accounting to serve their ideological interests and maintain their hegemony. Counter-accounting actors won the contest for hegemony by using a chain of discourses, including accounting, law and politics. The discourse of impression management has failed to sustain the actor of ABC’s hegemony. Research limitations/implications Our single case study cannot be generalized to a broader population, and the media news data may be biased. Practical implications The media and the public should be encouraged to play a role in uncovering and guarding against corruption within organizations. For NGOs, further improving good governance, transparency and accountability is essential for complying with regulations, preventing corrupt behavior and avoiding litigation. For regulators, they should establish stricter rules on good governance, transparency and financial accountability for NGOs. For accounting academics, they should enhance the role of accounting as a social and moral practice through emancipatory accounting research. Originality/value This paper presents a new theoretical framework for FDCA that integrates impression management and counter-accounting to understand the ideological role of accounting for hegemonic struggle and to expose corruption scandals within NGOs. This paper also provides new knowledge about the roles of media and counter-accounting in the emancipatory accounting movement.