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[In]visible [in]tangibles: Visual portraits of the business élite

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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.

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Visualising accounting: an interdisciplinary review and synthesis

TL;DR: Visual forms constitute representation (incremental information) or construction (impression management) or both. as discussed by the authors defines the visual broadly to include pictures, photographs, film, architecture, diagrams, advertisements and web pages that appear in a wide variety of documentary and geographical locations.
Journal ArticleDOI

Visual Rhetoric and the Case of Intellectual Capital

TL;DR: In this paper, a model of visual rhetoric and repetition is developed by reference to the work of Durand and others, and illustrative visual images from annual reports are analyzed to indicate how visual rhetoric contributes to the communication of intellectual capital.
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The moral mechanism of counter accounts : The case of industrial animal production

TL;DR: The authors analyse counter accounts of animal production created by social movement activists in Finland and find that the transformative potential of counter accounts is associated with their ability to act as a form of moral and political education by repeatedly suggesting to their audiences how to feel about, and act publicly on, the suffering of an oppressed group.
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Imag[in]ing accounting and accountability

TL;DR: In this article, the authors set out several of the key issues and areas of the inter-disciplinary field of visual perspectives on accounting and accountability, and introduced the papers that compose this AAAJ special issue.
Journal ArticleDOI

Visual disclosure strategies adopted by more and less sustainability-driven companies

TL;DR: In this article, the authors analyzed graph and photometric data for sustainability reports. But less is known about their use in sustainability reports than graph use in annual reports, and research into photographs is gaining momentum.
References
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Journal ArticleDOI

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

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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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.
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