Journal ArticleDOI
[In]visible [in]tangibles: Visual portraits of the business élite
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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
Glass Cages and Glass Palaces: Images of Organization in Image-Conscious Times:
TL;DR: In this article, the authors argue that the decline of Weber's iron cage of rationality has exposed us neither to the freedom of a garden of earthly delights nor to the desolation of the law of the jungle.
Book
Human Resource Accounting: Advances in Concepts, Methods and Applications
TL;DR: The development and state of the art of human resource accounting can be traced back to the First Generation Accounting System for Human Resource Value as mentioned in this paper and the Second and Third Generation Accounting Systems for Human Resources Value.
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Photographs and accountability: cracking the codes of an NGO
TL;DR: In this paper, the authors formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire, and offer a study of the communication of accountability by an NGO through the first detailed analysis, within accountability literature, of one photograph.
Journal ArticleDOI
Measurement distortion of graphs in corporate reports: an experimental study
TL;DR: In this article, the authors used an experimental approach to investigate the effect of measurement distortion on users' perceptions of financial performance, and found that users with lower levels of financial understanding appear to be more at risk of being misled by distorted graphs.