[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.
Citations
More filters
TL;DR: This paper explored how the authenticity of the CEOs of four major Australian banks was discursively constructed before and during the global financial crisis (GFC) using multimodal discourse analysis of media texts.
Abstract: The concept of authentic leadership rose to prominence through its idealization as an inherently moral and universally desirable trait. We problematize this romantic notion by exploring how the ‘authenticity’ of the CEOs of four major Australian banks was discursively constructed before and during the global financial crisis (GFC). Using multimodal discourse analysis of media texts, we show how what it meant to be an ‘authentic leader’ was co-constructed differently by the CEOs and the media. We also highlight the dynamic nature of context, where the GFC was variously framed by and for each of the CEOs. Our study challenges the acontextual notion of authentic leadership by showing how a discursively constructed context can reinforce or undermine leaders’ narratives of authenticity.
39 citations
Cites result from "[In]visible [in]tangibles: Visual p..."
...…constructed or challenged via the interaction between both the visual and verbal structures of the text, thereby building on previous studies that show how visual portraits constitute sites for the construction of leadership identity (Davison, 2010; Guthey and Jackson, 2005; Liu and Baker, 2016)....
[...]
TL;DR: In this paper, the authors investigate what and how intellectual capital information (ICI) conveyed through analyst reports varies by the type of stock recommendation and find that analysts use ICI in their reports to subdue the pessimism associated with an unfavourable recommendation, increase credibility of favorable recommendations and distinguish sell from hold r...
Abstract: Purpose – The purpose of this paper is to investigate what and how intellectual capital information (ICI) conveyed through analyst reports varies by the type of stock recommendation. It draws on the theory of impression management.Design/methodology/approach – Content analysis is used to investigate ICI in the full text of sell‐side analysts’ initiating coverage reports. It categorises ICI by type and three qualitative characteristics: evidence; time orientation; and news‐tenor. It explores how the extent, types and qualitative characteristics of ICI found in analyst reports vary by the type of stock recommendation accompanying the analyst report.Findings – Given the conflicting interests facing analysts and relative amenability of ICI, it was found that analysts use ICI to manage perceptions. In particular, analysts attempt to use ICI in their reports to subdue the pessimism associated with an unfavourable recommendation, increase credibility of favourable recommendations and distinguish sell from hold r...
37 citations
TL;DR: This article examined the extent and quality of voluntary intellectual capital disclosures by professional accounting firms in the UK and found that the most frequently reported disclosure category is human capital, while the least reported category is internal capital.
Abstract: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures (ICD) by professional accounting firms (PAFs) in the UK.,The research method adopted for this study is content analysis considering the ICD in firms’ annual reports, corporate social responsibility reports, websites and recruitment materials. The sample for this research is based on 20 PAFs ranked by fee income. The paper employs institutional theory as its theoretical lens.,The findings of this paper show that ICDs vary across different forms of reports. The most frequently reported disclosure category is human capital, while the least reported category is internal capital. Monetary disclosures are most likely to relate to internal capital, while pictorial disclosures are most likely to relate to human capital.,The sample size of the study is relatively small reflecting the extreme market concentration of accounting services in the UK and internationally. Future research can conduct a longitudinal study to capture the trend of reporting practices and consider narrative and discursive approaches to ICD.,No previous studies of intellectual capital (IC) disclosure have considered ICDs in professional service firms that are in themselves rich sources of human capital. Furthermore, the investigation uses a wide range of communications and assesses monetary, non-monetary, narrative and pictorial disclosures. This research extends both the IC disclosure and PAFs’ literatures.
35 citations
01 Jan 2009
TL;DR: In this article, the authors presented a numerical inversion method for generating random variates from continuous distributions when only the density function is given, based on polynomial interpolation of the inverse CDF and Gauss-Lobatto integration.
Abstract: This Online Supplement summarizes our computational experiences with Algorithm NINIGL presented in our paper "Random Variate Generation by Numerical Inversion when only the Density Is Known" (Report No. 90). It is a numerical inversion method for generating random variates from continuous distributions when only the density function is given. The algorithm is based on polynomial interpolation of the inverse CDF and Gauss-Lobatto integration. The user can select the required precision which may be close to machine precision for smooth, bounded densities; the necessary tables have moderate size. Our computational experiments with the classical standard distributions (normal, beta, gamma, t-distributions) and with the noncentral chi-square, hyperbolic, generalized hyperbolic and stable distributions showed that our algorithm always reaches the required precision. The setup time is moderate and the marginal execution time is very fast and nearly the same for all these distributions. Thus for the case that large samples with fixed parameters are required the proposed algorithm is the fastest inversion method known. Speed-up factors up to 1000 are obtained when compared to inversion algorithms developed for the specific distributions. Thus our algorithm is especially attractive for the simulation of copulas and for quasi-Monte Carlo applications.
35 citations
TL;DR: In this paper, the authors analyze the level of managerial discretion in the practice of disclosing social and environmental information using impression management techniques based on visual rhetoric and associated with the structural dimension of the size of graphics and photographs and the colour of these images and of the animations in the report.
Abstract: This paper analyses the level of managerial discretion in the practice of disclosing social and environmental information using impression management techniques based on visual rhetoric and associated with the structural dimension of the size of graphics and photographs and the colour of these images and of the animations in the report. From a sample of 105 non‐financial information statements from the 35 Spanish companies that were part of the IBEX 35 in 2018, 2017, and 2013, the results suggest two different impression management strategies used by companies to manage stakeholder's perception, with specific features at the industry level and with different levels of divergence/convergence in the structural dimensions of size or colour according to the level of standardisation in the revealed information.
35 citations
References
More filters
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
Book•
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
Book•
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•
[...]
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