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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The Visual Dimension in Organizing, Organization, and Organization Research: Core Ideas, Current Developments, and Promising Avenues
TL;DR: In this paper, the authors present five distinct approaches to feature visuals in research designs and to include the visual dimension in scholarly inquiry, and introduce methodological and theoretical roots of visual studies in a number of disciplines that have a long-standing tradition of incorporating the visual.
Journal ArticleDOI
Visual Management Studies: Empirical and Theoretical Approaches*
Emma Bell,Jane Davison +1 more
TL;DR: The field of visual research in management studies is developing rapidly and has reached a point of maturity where it is useful to bring together and evaluate existing work in this area and to critically assess its current impact and future prospects.
Journal ArticleDOI
Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs
TL;DR: In this paper, the authors investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance, and they find considerable evidence of favorable selectivity bias in the choice of items graphed, and moderate evidence that where distortion in graphing occurs, it also has a favorable bias.
Journal ArticleDOI
Using Photographs to Research Organizations: Evidence, Considerations, and Application in a Field Study
Joshua L. Ray,Anne D. Smith +1 more
TL;DR: In this article, the authors identify researcher choices related to the use of photographs in organizational research, clarify the advantages and disadvantages of these choices, and discuss ethical and other special considerations of photographs.
Journal ArticleDOI
From meticulous professionals to superheroes of the business world: a historical portrait of a cultural change in the field of accountancy
TL;DR: In this article, the authors examine the cultural shift from professionalism to commercialism in the accounting profession based on an analysis of the promotional brochures used by the Ordre des comptables du Quebec, over the last forty years, to attract new members.
References
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Journal ArticleDOI
Entrepreneurship and the theory of the firm
TL;DR: A missing component of several leading theories of the firm, entrepreneurship is key to the growth and survival of firms in a volatile environment, because entrepreneurial judgement is necessary for success in making complex decisions under uncertainty as mentioned in this paper.
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The language of clothes
TL;DR: In this paper, the author examines how clothes identify sex, age and class and how they can indicate the wearer's occupation, geographical origin, personality, opinions, tastes, sexual desires and current mood.
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CEO Reputation and Earnings Quality
TL;DR: This article examined the association between CEO reputation and the quality of the firm's earnings and found that more reputed CEOs are associated with poorer earnings quality than are less-reputed CEOs.
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Corporate Identity: Making Business Strategy Visible Through Design
TL;DR: In this article, an exploration of how big business manages to keep itself in the public eye is presented, showing how identity is crucial to market share; how it plays a central role in expansion and diversification; and how it is vital to both effective recruitment and a flourishing corporate culture.
Journal Article
Sharpening the intangibles edge
TL;DR: Companies and accounting bodies should make systematic efforts to develop information that can reliably reflect the unique attributes of intangible assets, and executives should start thinking of intangibles not as costs but as assets, so that they are recognized as investments whose returns are identified and monitored.