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The global and the local: Arabian Gulf States and imagery in annual reports

Author

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  • Rania Kamla
  • Clare Roberts

Abstract

Purpose - This paper aims to examine GCC companies' use of visual images to interplay modernity and globalism with tradition, Islam and local culture. The analysis aims to bring attention to the way that businesses in the GCC use visual images to engage with or influence debates in their societies concerning the tension between modernity, globalisation and traditional values in the Arab‐Islamic world. Design/methodology/approach - The analysis is critical and discursive and based on a close reading of the visual images reported in the 2005 annual reports of companies listed on GCC stock markets. Findings - The analysis suggests that GCC companies on many occasions used visual images to depict and represent the possibility of a successful profitable, modern and global business that is also sympathetic to tradition and operates within the framework of Islamic principles. Originality/value - While visual images are increasingly used in companies' annual reports they have been largely ignored in accounting research. Furthermore, when this research manifests, it has been concerned with investigating Anglo‐American and Western contexts. This paper instead emphasises the significance of researching the use of visual images in a variety of contexts and locations. It critically and contextually explores the use of visual images in a largely unexplored, non‐Western and a significantly Islamic context.

Suggested Citation

  • Rania Kamla & Clare Roberts, 2010. "The global and the local: Arabian Gulf States and imagery in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 449-481, May.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:4:p:449-481
    DOI: 10.1108/09513571011041589
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    Citations

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    Cited by:

    1. Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
    2. 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.
    3. 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.
    4. Adnan Alhosani & Rosman Md Yusoff & Fadillah Ismail & Fazal Ur Rehman, 2019. "The Mediating Role of Employee Performance on the Relationship between Delegation of Authority and Decision Making," Information Management and Business Review, AMH International, vol. 10(4), pages 38-43.
    5. Abdallah, Abed Al-Nasser & Ismail, Ahmad K., 2017. "Corporate governance practices, ownership structure, and corporate performance in the GCC countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 98-115.
    6. 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.

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