IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v22y2009i6p907-932.html
   My bibliography  Save this article

Face work in annual reports

Author

Listed:
  • David Campbell
  • Ken McPhail
  • Richard Slack

Abstract

Purpose - Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt Bauman and in particular the ethic of the Other. The aim of this paper is to explore the presence of faces in annual reports. Design/methodology/approach - Based on initial observations from the analysis of human representations in the annual reports of 14 companies for all years 1989 to 2003 (210 annual reports), the paper interprets the increase from a Levinasian perspective, drawing substantially from Bauman's articulation of Levinas' ethic of the Other. Particularly within the work of Levinas, this ethic is articulated through the nakedness of the face. Analysis is partly performed through illustration of the site of audiencing, a key visual methodology, in annual report images. Findings - A significant rise in total human representation over time is interpreted in Levinasian terms and the range of sites of audiencing is demonstrated. Arguments are discussed that suggest a counter‐hegemonic understanding of the corporations' responsibility to the Other. Originality/value - The paper provides a critical analysis of what this kind of face work means within the context of Levinas' ethics of the Other. The paper explores what this kind of face work means for the possibility of Levinasian‐inspired moral development and the potential for a counter‐hegemonic face work that may promote accountability.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:907-932
    DOI: 10.1108/09513570910980463
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910980463/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910980463/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570910980463?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Schweiker, William, 1993. "Accounting for ourselves: Accounting practice and the discourse of ethics," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 231-252, April.
    2. David Campbell, 2003. "Intra‐ and intersectoral effects in environmental disclosures: evidence for legitimacy theory?," Business Strategy and the Environment, Wiley Blackwell, vol. 12(6), pages 357-371, November.
    3. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 96-114, January.
    4. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 96-114, November.
    5. Beattie, Vivien & Jones, Michael John, 2001. "A six-country comparison of the use of graphs in annual reports," The International Journal of Accounting, Elsevier, vol. 36(2), pages 195-222, May.
    6. Carol A. Adams & Ken J. McPhail, 2004. "Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 405-435, October.
    7. 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.
    8. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    9. 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.
    10. Aerts, Walter, 1994. "On the use of accounting logic as an explanatory category in narrative accounting disclosures," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 337-353.
    11. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
    2. Campbell, David & Abdul Rahman, Mara Ridhuan, 2010. "A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008," The British Accounting Review, Elsevier, vol. 42(1), pages 56-70.
    3. Hugo Letiche & Ivo de Loo & Jean-Luc Moriceau, 2023. "T(w)alking responsibility: a case of CSR performativity during the COVID‐19 pandemic," Post-Print halshs-03759518, HAL.
    4. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    5. Sarah Maire & Sébastien Liarte, 2018. "Building on visuals : Taking stock and moving ahead," Post-Print hal-03026729, HAL.
    6. 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.
    7. 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.
    8. Fiset, John & Oldford, Erin & Chu, Shaner, 2021. "Market signaling capacity of written and visual charismatic leadership tactics," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
    9. Hans Rämö, 2011. "Visualizing the Phronetic Organization: The Case of Photographs in CSR Reports," Journal of Business Ethics, Springer, vol. 104(3), pages 371-387, December.
    10. Oakes, Helen & Oakes, Steve, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting forum, Elsevier, vol. 36(3), pages 209-222.
    11. Ionel Jianu & Carmen Ţurlea & Ionela Guşatu, 2015. "The Reporting and Sustainable Business Marketing," Sustainability, MDPI, vol. 8(1), pages 1-12, December.
    12. Vuontisjärvi, Taru, 2013. "Argumentation and socially questionable business practices: The case of employee downsizing in corporate annual reports," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 292-313.
    13. Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
    14. Abdallah, Abed Al-Nasser & Hassan, Mostafa Kamal & McClelland, Patrick L., 2015. "Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries," Journal of Multinational Financial Management, Elsevier, vol. 31(C), pages 63-82.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Hans Rämö, 2011. "Visualizing the Phronetic Organization: The Case of Photographs in CSR Reports," Journal of Business Ethics, Springer, vol. 104(3), pages 371-387, December.
    3. 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.
    4. 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.
    5. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    6. Jane Davison, 2009. "Icon, iconography, iconology," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 883-906, July.
    7. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    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. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    10. Oakes, Helen & Oakes, Steve, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting forum, Elsevier, vol. 36(3), pages 209-222.
    11. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    12. 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.
    13. 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.
    14. Jane Davison, 2011. "Barthesian perspectives on accounting communication and visual images of professional accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 250-283, February.
    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. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    17. Soobaroyen, Teerooven & Ntim, Collins G., 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting forum, Elsevier, vol. 37(2), pages 92-109.
    18. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
    19. Vuontisjärvi, Taru, 2013. "Argumentation and socially questionable business practices: The case of employee downsizing in corporate annual reports," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 292-313.
    20. John Francis McKernan & Katarzyna Kosmala, 2007. "Doing the truth: religion – deconstruction – justice, and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 729-764, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:907-932. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.