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The annual report: an exercise in ignorance?

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  • Linda Simpson

Abstract

The connection between the informative function of company annual reports and the maintenance of ignorance in society would traditionally be regarded as remote. In this paper it is argued, however, that the use of imagery in company annual reports is linked to maintaining levels of ignorance in society which are essential for companies to maintain their existence, and for society to maintain stability and order. Further, the connection between societal ignorance and the objectives of accounting education are briefly discussed. The paper concludes that in an environment of increasing regulatory requirements for disclosure and transparency, companies may be seeking to maintain ignorance, distract the reader and blur some facts through the use of imagery, in order that competition, and the survival of the company is maintained.

Suggested Citation

  • Linda Simpson, 2000. "The annual report: an exercise in ignorance?," Accounting Forum, Taylor & Francis Journals, vol. 24(3), pages 231-247, September.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:3:p:231-247
    DOI: 10.1111/1467-6303.00039
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    Cited by:

    1. 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.
    2. Doris M. Merkl-Davies & Niamh M. Brennan, 2011. "A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives," Accounting and Business Research, Taylor & Francis Journals, vol. 41(5), pages 415-437, December.

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