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.
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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.
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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.
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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
Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles
TL;DR: In this article, a conceptual framework of repetition in signifiants (from rhetoric) and signifies (from philosophy, notably Barthes, Deleuze, Eliade and Jankelevitch) is used to analyse BT plc's Annual Reviews from 1996-2001.
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Order and accounting as a performative ritual: Evidence from ancient Egypt
TL;DR: In the New Kingdom (1552-1080 BC), ancient Egypt, accounting was conceptualized as an integral part of the assemblage that formed the heavenly order deemed by the ancient Egyptians to underpin their world as mentioned in this paper.
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Objectivity, Relativism, and Truth in External Financial Reporting: What's Really at Stake in the Disputes?
TL;DR: This paper argued that a consensus interpretation of epistemological objectivity and related principles of rationality make it possible to conduct a rational and objective debate about the merits of alternative financial reporting practices.
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Interpreting interpretive accounting research
TL;DR: In this paper, the authors discuss the role of interpretive research in the contemporary accounting research community and literature, and call for a celebration and building of theoretical and methodological pluralism.