Imag[in]ing accounting and accountability
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 this AAAJ special 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 this AAAJ special 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.
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Volume (Year): 22 (2009)
Issue (Month): 6 (August)
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References listed on IDEAS
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- Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility: An experimental investigation of visual web site disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(6), pages 933-952, August.
- Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 309-318, April.
- Beard, Victoria, 1994. "Popular culture and professional identity: Accountants in the movies," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 303-318, April.
- Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
- Sumohon Matilal & Heather Höpfl, 2009. "Accounting for the Bhopal disaster: footnotes and photographs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(6), pages 953-972, August.
- 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.
- 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.
- 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.
- Jane Davison, 2007. "Photographs and accountability: cracking the codes of an NGO," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 133-158, January.
- Lee D. Parker, 2009. "Photo-elicitation: an ethno-historical accounting and management research prospect," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1111-1129, September.
- 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, vol. 22(6), pages 858-882, August.
- 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.
- Marie-Andrée Caron & Marie-France B. Turcotte, 2009. "Path dependence and path creation: Framing the extra-financial information market for a sustainable trajectory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(2), pages 272-297, February.
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