Journal ArticleDOI
IMag[in]ing annual reports
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In this paper, the authors explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s and argue that this way of seeing creates the potential for new voices to be heard and the possibility to subvert the dualisms typical of the totalizing theories of modernity.Abstract:
Visual images are integral elements within corporate annual reports. Yet, these visual images have been largely ignored in accounting research. We begin to explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s. Our intent is not to produce a general survey of images, but rather to offer different “ways of seeing” images and through these “ways of seeing” to encourage a critical dialogue that focuses upon the representational, ideological and constitutive role of images in annual reports. Our first way of seeing views the image as transparently conveying an intended corporate message. The second way of seeing draws upon neo-Marxist aesthetic literature and considers the ways in which images in annual reports may be mined for their ideological content and may also reveal society's deep structures of social classification, institutional forms and relationships. Finally, we employ critical postmodernist art theory to see images in terms of their constitutive role in creating different types of human subjectivities and realities. We argue that this way of seeing creates the potential for new voices to be heard and the possibility to subvert the dualisms typical of the totalizing theories of modernity.read more
Citations
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Journal ArticleDOI
Managing Public Impressions: Environmental Disclosures in Annual Reports
TL;DR: In this paper, the influence of external pressure on environmental disclosures in annual reports, including the amount and types of strategies used in disclosure, the characteristics of environmental disclosure vis-a-vis other social disclosure, and the association between environmental disclosures and actual performance.
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The impact of culture and governance on corporate social reporting
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
Journal ArticleDOI
Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
TL;DR: In this article, the authors argue that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices, and they also contribute further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely give less relevant results than the latter.
Journal ArticleDOI
Accounting, professions and regulation: Locating the sites of professionalization
David J. Cooper,Keith Robson +1 more
TL;DR: In this paper, the authors argue that the institutions and sites where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced, and that changes in regulatory processes affect opportunities for democratic control and legitimacy.
Journal ArticleDOI
Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports
Roszaini Haniffa,Mohammad Hudaib +1 more
TL;DR: In this article, the authors explored whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and measured this by what they have termed the Ethical Identity Index (EII).
References
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