[In]visible [in]tangibles: Visual portraits of the business élite
TL;DR: 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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TL;DR: De Villiers, Dumay and Maroun as mentioned in this paper have published a special issue dedicated to qualitative accounting research, which shows the commitment of Accounting & Finance to support and publish qualitative research.
Abstract: This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment and recounts the process followed with this special issue, before introducing the papers published in it. The first paper in the special issue, co‐authored by De Villiers, Dumay and Maroun, will be of interest to a large cross‐section of accounting researchers, even those with a quantitative bent, because it dispels some myths around qualitative research, and it sets a research agenda that others may pursue.
5 citations
Cites background from "[In]visible [in]tangibles: Visual p..."
...Last in this group, the paper by Rentschler et al. (2019) is interesting because it looks at accounting for the visual, which has been the subject of at least one special issue of AAAJ and several other prominent papers in accounting research (e.g., Davison, 2009, 2010)....
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TL;DR: In this article, the concept of scopic regimes is used as a mea-a-mea in the context of corporate communication, where many different social contexts are embedded in, and mediated by, visual practices, so too in corporate communication.
Abstract: Many different social contexts are embedded in, and mediated by, visual practices, so too in corporate communication. The specific aim of this paper is to use the concept of scopic regimes as a mea ...
4 citations
Cites background from "[In]visible [in]tangibles: Visual p..."
...Recently in corporate accounting, studies of rhetoric and photographs in accounting and reporting materials have been addressed by, for example, Davison (2007a, 2007b, 2009a, 2009b, 2014)....
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01 Jan 2019
Abstract: PurposeThis paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?Design/methodology/approachUsing the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.FindingsBy showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.Originality/valueThis study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.
4 citations
01 Jan 2019
TL;DR: The authors built upon accounting history research to show how management has served any types of purposes over centuries, some being laudable and others raising moral and ethical questions. But also, management accounting served dark purposes: rationality and efficiency in the service of the Shoah and colonial oppression.
Abstract: This chapter builds upon accounting history research to show how management has served any types of purposes over centuries, some being laudable and others raising moral and ethical questions. When revealed by God to mankind, accounting appeared as a practical and religious way of solving world dualism. Soul accounting was aimed at reconciling world dualism. Capitalist accounting served as a tool of economic rationality as bureaucracies arose. War accounting was a tool associated with military strategy to win a war. But also, management accounting served dark purposes: rationality and efficiency in the service of the Shoah and colonial oppression.
4 citations
TL;DR: A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was e....
Abstract: A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was e...
4 citations
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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.
Abstract: Analysis of social networks is suggested as a tool for linking micro and macro levels of sociological theory. The procedure is illustrated by elaboration of the macro implications of one aspect of small-scale interaction: the strength of dyadic ties. It is argued that the degree of overlap of two individuals' friendship networks varies directly with the strength of their tie to one another. The impact of this principle on diffusion of influence and information, mobility opportunity, and community organization is explored. Stress is laid on the cohesive power of weak ties. Most network models deal, implicitly, with strong ties, thus confining their applicability to small, well-defined groups. Emphasis on weak ties lends itself to discussion of relations between groups and to analysis of segments of social structure not easily defined in terms of primary groups.
37,560 citations
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01 Jan 1974TL;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.
Abstract: This article described three heuristics that are employed in making judgements under uncertainty: (i) representativeness, which is usually employed when people are asked to judge the probability that an object or event A belongs to class or process B; (ii) availability of instances or scenarios, which is often employed when people are asked to assess the frequency of a class or the plausibility of a particular development; and (iii) adjustment from an anchor, which is usually employed in numerical prediction when a relevant value is available. These heuristics are highly economical and usually effective, but they lead to systematic and predictable errors. A better understanding of these heuristics and of the biases to which they lead could improve judgements and decisions in situations of uncertainty.
31,082 citations
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.
Abstract: To date, the phenomenon of entrepreneurship has lacked a conceptual framework. In this note we draw upon previous research conducted in the different social science disciplines and applied fields of business to create a conceptual framework for the field. With this framework we explain a set of empirical phenomena and predict a set of outcomes not explained or predicted by conceptual frameworks already in existence in other fields.
11,161 citations
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21 Feb 1986
TL;DR: The first handbook on the sociology of education as discussed by the authors synthesizes major advances in education over the past several decades, incorporating both a systematic review of significant theoretical and empirical work and challenging original contributions by distinguished American, English, and French sociologists.
Abstract: The first of its kind, this handbook synthesizes major advances in the sociology of education over the past several decades. It incorporates both a systematic review of significant theoretical and empirical work and challenging original contributions by distinguished American, English, and French sociologists. In his introduction, John G. Richardson traces the development of the sociology of education and reviews the important classical European works in which this discipline is grounded. Each chapter, devoted to a major topic in the field, provides both a review of the literature and an exposition of an original thesis. The inclusion of subjects outside traditional sociological concern--such as the historical foundations of education and the sociology of special education--gives an interdisciplinary scope that enhances the volume's usefulness.
7,071 citations
Book•
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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.
Abstract: I hope that some people see some connection between the two topics in the title. If not, anyway, such connections will be developed in the course of these talks. Furthermore, because of the use of tools involving reference and necessity in analytic philosophy today, our views on these topics really have wide-ranging implications for other problems in philosophy that traditionally might be thought far-removed, like arguments over the mind-body problem or the so-called ‘identity thesis’. Materialism, in this form, often now gets involved in very intricate ways in questions about what is necessary or contingent in identity of properties — questions like that. So, it is really very important to philosophers who may want to work in many domains to get clear about these concepts. Maybe I will say something about the mind-body problem in the course of these talks. I want to talk also at some point (I don’t know if I can get it in) about substances and natural kinds.
5,988 citations