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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.

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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*

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.
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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

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

Accounting and the construction of the standard body

TL;DR: In this paper, an accounting innovation introduced by early twentieth century department store management is examined, unraveling the workings of garment alteration overhead allocations and the linkages between such accounting innovation and the creation of the statistical standard body size.
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Unpacking Regional Ethnicity and the Strength of Ties in Shaping Ethnic Entrepreneurship

TL;DR: In this article, an interpretive content analysis of oral history data and documentary data on ethnic Indian and Chinese entrepreneurs in Singapore and their enterprises is performed. But the authors argue that the opportunity structure in the country of residence and ethnic resources play only a limited role in shaping the differential management and business structures of the two ethnic groups.
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Interpretative Methodology from Art and Literary Criticism: A Humanistic Approach to Advertising Imagery

TL;DR: In this article, the authors adopt interpretative methods to analyse the visual/verbal elements in print advertisements and show how verbal and visual elements work together as an interpretative Gestalt.
Journal ArticleDOI

Objectivity in accounting

TL;DR: In this article, the authors defend the possibility of objectivity in accounting and argue that the difference between desirably objective and politically distorted accounts essentially lies in the practices carried out in the name of each.
Journal ArticleDOI

Diversity in product symbolism: The case of female executive clothing

TL;DR: In this article, a conceptual framework focusing on role-related variables, aesthetic versus instrumental attitudes towards clothing, and information sources consulted in relation to clothing choice is developed and tested on data from a national survey of female executives.
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