Journal ArticleDOI
[In]visible [in]tangibles: Visual portraits of the business élite
TLDR
In this paper, the authors construct a framework from art theory to interpret portraits of the business elite and their associated intangibles, and identify four sets of rhetorical codes in portraiture: physical, dress, spatial and interpersonal.Abstract:
Visual portraits of the business elite are widely disseminated, and form significant sites for communicating messages regarding leadership and associated intellectual, symbolic and social intangibles, yet have been neglected in accounting research. At the same time, accounting for intangibles is recognised to be inadequate. This inter-disciplinary article constructs a framework from art theory to interpret portraits of the business elite and their associated [in]visible [in]tangibles. Four sets of rhetorical codes in portraiture are identified: physical, dress, spatial and interpersonal. Illustrative portraits from annual reports and the media are analysed to indicate how [in]visible [in]tangibles are portrayed through visual rhetoric.read more
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On the possibility of fostering critical management studies in South Africa
TL;DR: In this paper, the emergent paradigm of critical management studies (CMS) is introduced to South African businessman and academics with a view on interrogating specific applications of CMS in the discourse of business management in South Africa.
Journal ArticleDOI
Critical theory and contemporary paradigm differentiation
TL;DR: Critical theory, drawing from the enlightenment tradition, considers social science to be tasked with liberation from "unnecessary restrictive traditions, ideologies, assumptions, power relations, identity formations, and so forth, that inhibit or distort opportunities for autonomy, clarification of genuine needs and wants" as discussed by the authors.
Journal ArticleDOI
Intangibles: theory, categories, and the Kozminski matrix
TL;DR: In this article, the authors argue for a third source of estimates, the same managers whose application of strategic assets sets the value-adding processes of the firm in motion, and propose the "business model" as the firm-specific natural language within which the future value of the intangible assets can be estimated.
Journal ArticleDOI
Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective
TL;DR: In this paper, the authors investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value, using visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs.
Journal ArticleDOI
Developing the Flesch reading ease formula for the contemporary accounting communications landscape
Gerard Stone,Lee D. Parker +1 more
TL;DR: Examination and critique of the accounting literature's dominant readability formula, the Flesch formula, and proposed refinement and augmentation to the formula with a view to expanding its applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting communications.
References
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The Strength of Weak Ties
TL;DR: In this paper, it is argued that the degree of overlap of two individuals' friendship networks varies directly with the strength of their tie to one another, and the impact of this principle on diffusion of influence and information, mobility opportunity, and community organization is explored.
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Judgment Under Uncertainty: Heuristics and Biases
Amos Tversky,Daniel Kahneman +1 more
TL;DR: The authors described three heuristics that are employed in making judgements under uncertainty: representativeness, availability of instances or scenarios, and adjustment from an anchor, which is usually employed in numerical prediction when a relevant value is available.
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The Promise of Entrepreneurship as a Field of Research
TL;DR: In this article, the authors draw upon previous research conducted in the different social science disciplines and applied fields of business to create a conceptual framework for the field of entrepreneurship, and predict a set of outcomes not explained or predicted by conceptual frameworks already in existence in other fields.
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Handbook of Theory and Research for the Sociology of Education
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Book
Naming and Necessity
TL;DR: In this paper, the authors make a connection between the mind-body problem and the so-called "identity thesis" in analytic philosophy, which has wide-ranging implications for other problems in philosophy that traditionally might be thought far-removed.