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Photographs and accountability: cracking the codes of an NGO

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  • Jane Davison

Abstract

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 detailed analysis, within accountability literature, of one photograph. Design/methodology/approach - The study establishes a conceptual framework for examining photography based onLa chambre claire's contrast of rational codes (Studium) with intuitive elements (Punctum). An application of the framework is provided in considering theheterogeneityandaccountabilityof NGOs through an examination of theOxfam Annual Review 2003/2004front cover photograph. Findings - The framework is enlightening: the photograph'sStudiumreflects the complexity ofOxfam's dual engagement in the corporate and charitable sectors, and the developed and developing worlds; itsPunctumarouses sentiment and compassion. Research limitations/implications - The study provides a model which may be applied to the wealth of photographs produced by contemporary organizations; the framework encompasses promotional images as well as photographic art, and is well suited to figurative photography. It is limited regarding photographs of a hybrid or abstract nature. Practical implications - The analysis is of interest to accounting researchers, practitioners, trainees, auditors and any user of accounting and accountability statements. It illuminates the way in which photographs highlight, complement and supplement information more traditionally communicated in numbers and words. Originality/value - The paper adds to research into NGOs; augments theoretical work on photographs in accountability literature; and expands the empirical literature on the interpretation of photographs in accounting and accountability statements.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:1:p:133-158
    DOI: 10.1108/09513570710731236
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    Cited by:

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    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.
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    6. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
    7. David Campbell & Ken McPhail & Richard Slack, 2009. "Face work in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 907-932, July.
    8. Lise Justesen & Jan Mouritsen, 2009. "The triple visual," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 973-990, July.
    9. Marie-Astrid Le Theule & Caroline Lambert & Jérémy Morales, 2020. "Governing Death: Organizing End-of-life Situations," Post-Print hal-03534172, HAL.
    10. Carmona, Salvador & Ezzamel, Mahmoud, 2016. "Accounting and lived experience in the gendered workplace," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 1-8.
    11. Jill Hooks & Natasja Steenkamp & Ross Stewart, 2010. "Interpreting pictorial messages of intellectual capital in company media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 353-378, August.
    12. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
    13. 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.
    14. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    15. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    16. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
    17. Abdulkadir Abdulrashid Rafindadi & Zakariyah Aliyu Olanrewaju, 2019. "The Impact of Internal Control System on the Financial Accountability of Non-Governmental organisations in Nigeria: Evidence from the Structural Equation Modelling," International Review of Management and Marketing, Econjournals, vol. 9(3), pages 49-63.
    18. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    19. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    20. Paola Vola & Lorenzo Gelmini & Lucrezia Songini, 2021. "What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 75-96.
    21. 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.
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