Davison, Jane - In: Accounting, Auditing & Accountability Journal 22 (2009) 6, pp. 883-906
the context of the difficulties and shortcomings of accounting for brands. A conceptual framework is constructed, based in … critical theory from arts disciplines, notably from the thought of Barthes, Panofsky and Peirce. The icon is a primary … unconscious. Intermingling of the icon and the logos is considered. This accounting context and arts framework are used to compare …