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The triple visual

Author

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  • Lise Justesen
  • Jan Mouritsen

Abstract

Purpose - The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization. Design/methodology/approach - It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact. Findings - It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system. Research limitations/implications - This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations. Originality/value - The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

Suggested Citation

  • Lise Justesen & Jan Mouritsen, 2009. "The triple visual," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 973-990, July.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:973-990
    DOI: 10.1108/09513570910980490
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    References listed on IDEAS

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    1. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
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