Visual portraits of the business élite 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...

Visual images abound in accounting-related media and are powerful tools for communicating messages regarding all aspects of organisations. This is particularly important in the case of intellectual capital, where a deficient accounting framework for intangibles leads stakeholders to seek...

The paper aims to identify one of the communication techniques which creative designers may use in the annual review/annual report and accounts, described by Hopwood in 1996 as a “largely unresearched document”. It offers a new dimension to add to existing work on graphs, accounting...

Accounting research has mirrored the annual report in its eclecticism. There remain, however, notable gaps in the research profile, including theological perspectives and the analysis of visual images. The contribution of this present study is twofold: to advance a general philosophical reading...

Purpose – The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire ; to offer a study of the communication of accountability by an NGO through the first...

Purpose – The purpose of this paper is to add to theoretical and empirical work on the rhetoric of narratives and pictures in annual reporting by using the lens of repetition to examine the Annual Reviews of British Telecommunications (BT) plc. Design/methodology/approach – The study...

Purpose – The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the...

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 aim of this paper is to find the relationship between the purely representational aspects of the statements of account and the everyday lived experiences of those who were directly affected by the Bhopal Gas Tragedy in India in 1984. The paper seeks to consider the rhetorical...