Purpose – Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt...

Purpose – The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy. Design/methodology/approach – The study seeks to provide: a synthesis of prior...