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Imag[in]ing accounting and accountability

Author

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  • Jane Davison
  • Samantha Warren

Abstract

Purpose - This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose thisAAAJspecial issue. Design/methodology/approach - This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability. Findings - The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research limitations/implications - It is hoped that the issues and approaches explored in this paper, together with those of the various papers of thisAAAJspecial issue, will stimulate increased research on visual perspectives on accounting and accountability. Practical implications - The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors. Originality/value - The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.

Suggested Citation

  • Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:845-857
    DOI: 10.1108/09513570910980436
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    References listed on IDEAS

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    1. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    2. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
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    9. Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 933-952, July.
    10. Marie‐Andrée Caron & Marie‐France B. Turcotte, 2009. "Path dependence and path creation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 272-297, January.
    11. Jane Davison, 2007. "Photographs and accountability: cracking the codes of an NGO," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 133-158, March.
    12. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    13. Dillard, Jesse, 2008. "A political base of a polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 894-900.
    14. Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert W. Scapens, 2009. "The image of accountants: from bean counters to extreme accountants," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 858-882, July.
    15. Preston, Alistair M. & Young, Joni J., 2000. "Constructing the global corporation and corporate constructions of the global: a picture essay," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 427-449, May.
    16. Lee D. Parker, 2009. "Photo‐elicitation: an ethno‐historical accounting and management research prospect," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1111-1129, September.
    17. Parker, Lee D., 2008. "Interpreting interpretive accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 909-914.
    18. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    19. Benschop, Yvonne & Meihuizen, Hanne E., 2002. "Keeping up gendered appearances: representations of gender in financial annual reports," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 611-636, October.
    20. Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 309-318, March.
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    Citations

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    Cited by:

    1. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    2. Gerard Stone, 2011. "Let ' s talk," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 781-809, August.
    3. Oakes, Helen & Oakes, Steve, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting forum, Elsevier, vol. 36(3), pages 209-222.
    4. Viatcheslav Sokolov & Svetlana Karelskaia & Ekaterina Zuga, 2022. "Visual Accounting on the example of Boris Kustodiev?s Merchant," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 9-27.
    5. Dhanani, Alpa, 2019. "Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 1-31.
    6. Achilli, Giulia & Busco, Cristiano & Giovannoni, Elena & Granà, Fabrizio, 2023. "Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    7. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    8. Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).

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