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Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles

Davison, Jane - In: Accounting, Auditing & Accountability Journal 21 (2008) August, pp. 791-826

Purpose – The purpose of this paper is to add to theoretical and empirical work on the rhetoric of narratives and …) plc. Design/methodology/approach – The study constructs a conceptual framework of repetition in signifiants (from rhetoric … discretionary narratives and pictures in contemporary annual reporting. It would also benefit from the assessment of readership …

Persistent link: https://www.econbiz.de/10009318092

Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles

Davison, Jane - In: Accounting, Auditing & Accountability Journal 21 (2008) 6, pp. 791-826

Persistent link: https://www.econbiz.de/10014641165

Budgetary practices and accountability habitus

Goddard, Andrew - In: Accounting, Auditing & Accountability Journal 17 (2004) 4, pp. 543-577

This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...

Persistent link: https://www.econbiz.de/10014640991

Initiating sustainable development reporting: evidence from New Zealand

Bebbington, Jan; Higgins, Colin; Frame, Bob - In: Accounting, Auditing & Accountability Journal 22 (2009) May, pp. 588-625

/methodology/approach – Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD … reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and …

Persistent link: https://www.econbiz.de/10009318045

Accounting for the Bhopal disaster: footnotes and photographs

Matilal, Sumohon; Höpfl, Heather - In: Accounting, Auditing & Accountability Journal 22 (2009) August, pp. 953-972

abstract, it is important to remember the body, albeit with the caveat that the image too succumbs to the force of rhetoric …

Persistent link: https://www.econbiz.de/10009318047

A privatization success story: accounting and narrative expression over time

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1085-1115

deployed to help sustain a rhetoric of post-privatization success. The aptness (and the danger) of accounting language in … measure of some underlying financial truth, but is part of an arsenal of rhetoric to achieve political ends. …

Persistent link: https://www.econbiz.de/10009318130

“Breaking up the sky”: The characterisation of accounting and accountants in popular music

Smith, David; Jacobs, Kerry - In: Accounting, Auditing & Accountability Journal 24 (2011) September, pp. 904-931

Purpose – This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work...

Persistent link: https://www.econbiz.de/10009319759

Accounting as story telling: Merchant activities and commercial relations in eighteenth century France

McWatters, Cheryl S.; Lemarchand, Yannick - In: Accounting, Auditing & Accountability Journal 23 (2010) January, pp. 14-54

Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work...

Persistent link: https://www.econbiz.de/10009320910

Differential patterns of textual characteristics and company performance in the chairman's statement

Clatworthy, Mark A.; Jones, Michael John - In: Accounting, Auditing & Accountability Journal 19 (2006) July, pp. 493-511

Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...

Persistent link: https://www.econbiz.de/10009350754

New plots are badly needed in finance: accounting for the financial crisis of 2007-2010

Czarniawska, Barbara - In: Accounting, Auditing & Accountability Journal 25 (2012) June, pp. 756-775

Purpose – The purpose of this paper is to analyze common emplotments of interpretations of the financial crisis of 2007-2010. Design/methodology/approach – The paper presents a text analysis. Findings – The paper finds that the same “strong plots” are commonly used to explain financial...

Persistent link: https://www.econbiz.de/10010592205