Icon, iconography, iconology: Visual branding, banking and the case of the bowler-hat

Accounting, Auditing and Accountability Journal

Volumn 22, Issue 6, 2009, Pages 883-906

  Davison, Jane ^a  

^a UNIVERSITY OF LONDON   (United Kingdom)

Author keywords

Brands; Corporate image; Culture; Intangible assets; Visual media

Indexed keywords

EID: 70349618196     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570910980454     Document Type: Article

References (98)

1. Abdel-khalik, A.R. (1975), Advertising effectiveness and accounting policy, The Accounting Review, Vol. 50, pp. 657-70.
2. Apollinaire, G. (1925), Calligrammes: poèmes de la paix et de la guerre (1913-1916), Gallimard, Paris.
3. Baker, M.J. and Balmer, J.M.T. (1997), Visual identity: trappings or substance?, European Journal of Marketing, Vol. 31 No. 5/6, pp. 366-82.
4. Barth, M.E., Clement, M.B., Foster, G. and Kasznik, R. (1998), Brand values and capital market valuation, Review of Accounting Studies, Vol. 3 No. 1, pp. 41-68.
5. Barthes, R. (1980), La chambre claire, Le Seuil, Paris.
6. Barthes, R. (1982a), Droit dans les yeux, in L'obvie et l'obtus, Le Seuil, Paris, pp. 279-83.
7. Barthes, R. (1982b), Rhétorique de l'image, L'obvie et l'obtus, Le Seuil, Paris, pp. 25-42.
8. Barthes, R. (1984), La mort de l'auteur, Le bruissement de la langue, Le Seuil, Paris, pp. 61-7.
9. BBC (1967), The class sketch, The Frost Report, BBC, London.
10. BBC (1968), Dad's Army, BBC, London.
11. BBC (1970), The ministry of silly walks, Monty Python's Flying Circus, BBC, London.
12. BBC (1972), Are You Being Served?, BBC, London.
13. (2008), Who'll get custody of Bradford and Bingley's bowler hat?, News Magazine, available at: http://news.bbc.co.uk/1/hi/magazine/7641493.stm (accessed 8 November, 2008).
14. Bennett, T., McFall, L. and Pryke, M. (2008), Culture/economy/social, Journal of Cultural Economy, Vol. 1 No. 1, pp. 1-7.
15. Benschop, Y. and Meihuizen, H.E. (2002), Keeping up gendered appearances: representations of gender in financial annual reports, Accounting, Organizations and Society, Vol. 27 No. 7, pp. 611-36.
16. Bernardi, R.A., Bean, D.F. and Weippert, K.M. (2002), Signaling gender diversity through annual report pictures: a research note on image management, Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 609-16.
17. Bernardi, R.A., Bean, D.F. and Weippert, K.M. (2005), Minority membership on boards of directors: the case for requiring pictures of boards in annual reports, Critical Perspectives on Accounting, Vol. 16 No. 8, pp. 1019-33.
18. Bourdieu, P. (1984), Social Critique of the Judgement of Taste, Routledge, London.
19. Bradford & Bingley (2001), Annual Reports, Bradford & Bingley, Bingley.
20. Bradford & Bingley (2008a), Group profile, available at: www.bbg.co.uk/bbg/ob/grpprofile (accessed 12 February 2008).
21. Bradford & Bingley (2008b), Rights Issue Prospectus, Bradford & Bingley, Bingley.
22. Bradford & Bingley (2008c), Interim Report, Bradford & Bingley, Bingley.
23. Breton, A. (1969), Magritte's breadth of vision, Studio International, Vol. 177 No. 908, pp. 72-3.
24. Brown, B. (2001), Thing theory, Critical Inquiry, Vol. 28 No. 1, pp. 1-22.
25. Crary, J. (1990), Techniques of the Observer: On Vision and Modernity in the Nineteenth Century, MIT Press, Cambridge, MA.
26. Cravens, K.S. and Guilding, C. (2001), Brand value accounting: an international comparison of perceived managerial implications, Journal of International Accounting, Auditing and Taxation, Vol. 10 No. 2, pp. 197-221.
27. Davison, J. (2002), Communication and antithesis in corporate annual reports: a research note, Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 594-608.
28. Davison, J. (2004), Sacred vestiges in financial reporting: mythical readings guided by Mircea Eliade, Accounting, Auditing & Accountability Journal, Vol. 17 No. 3, pp. 476-97.
29. Davison, J. (2007), Photographs and accountability: cracking the codes of an NGO, Accounting, Auditing & Accountability Journal, Vol. 20 No. 1, pp. 133-58.
30. Davison, J. (2008), Rhetoric, repetition, reporting and the 'dot.com' era: words, pictures, intangibles, Accounting, Auditing & Accountability Journal, Vol. 21 No. 6, pp. 791-826.
31. Dean, J. (1966), Does advertising belong in the capital budget?, Journal of Marketing, Vol. 30 No. 4, pp. 15-21.
32. Debord, G.-E. (1967), La société du spectacle, Editions Buchet-Chastel, Paris.
33. Derrida, J. (1967), De la grammatologie, Editions de Minuit, Paris.
34. Elmer, P. (2001), Accounting for public relations: exploring radical alternatives, Corporate Communications: An International Journal, Vol. 6 No. 1, pp. 12-17.
35. Foucault, M. (1966), Les mots et les choses, Gallimard, Paris.
36. Fragonard, J.H. (1766), The Swing, Wallace Collection, London.
37. Freud, S. (2003), Beyond the Pleasure Principle and Other Writings, Penguin, London.
38. Gimferrer, P. (1987), Magritte, Academy Editions, London.
39. Graves, O.F., Flesher, D.L. and Jordan, R.E. (1996), Pictures and the bottom line: television and the epistemology of US annual reports, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 57-88.
40. Guthey, E. and Jackson, B. (2005), CEO portraits and the authenticity paradox, Journal of Management Studies, Vol. 42 No. 5, pp. 1057-82.
41. Hand, J. and Lev, B. (2003), Intangible Assets: Values, Measures and Risks, Oxford University Press, New York, NY.
42. Hasenmueller, C. (1978), Panofsky, iconography and semiotics, The Journal of Aesthetics and Art Criticism, Vol. 36 No. 3, pp. 289-301.
43. Hirschey, M. and Weygandt, J.J. (1985), Amortization policy for advertising and research and development expenditures, Journal of Accounting Research, Vol. 23 No. 1, pp. 326-35.
44. IASB (2004), Intangible Assets: International Accounting Standard 38, International Accounting Standards Board, London.
45. Icons (2008), available at: www.icons.org.uk (accessed 27 February 2008).
46. IFAC (2002), The Role of the Chief Financial Officer in 2010, International Federation of Accountants, New York, NY.
47. IPO (2008), Intellectual Property Office Trade Marks, available at: www.ipo.gov.uk/tm/t-find/t-find-adp (accessed 9 November 2008).
48. Jung, C.J. (1974), Dreams, Routledge & Kegan Paul, London.
49. Kallapur, S. and Kwan, S.Y.S. (2004), The value relevance and reliability of brand assets recognized by UK firms, The Accounting Review, Vol. 79 No. 1, pp. 151-72.
50. Lev, B. (2001), Intangibles: Management, Measurement and Reporting, Brooking Institution Press, Washington, DC.
51. Lev, B. (2007), Enhancing shareholder value through intellectual property disclosure, Proceedings of the Intellectual Property Valuation Seminar, The Harvard Club, New York, NY, March 28, 2007.
52. McKinstry, S. (1996), Designing the annual reports of Burton plc from 1930 to 1994, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 89-111.
53. Maclean, M., Harvey, C. and Press, J. (2006), Business Elites and Corporate Governance in France and the UK, Palgrave Macmillan, New York, NY.
54. Magritte, R. (1953), Golconda, New American Library, New York, NY.
55. Magritte, R. (1959), Le Mois des Vendanges.
56. Magritte, R. (1985), La ligne de vie, in Gablik, S. (Ed.), Magritte, Thames & Hudson, London.
57. Marchant, I. (2001), Bradford & Bingley press launch, available at: www.contrabandevents.com/performer.php?name = Ian + Marchant + - + Juggler + - + London&group = Circus&category = Jugglers + %26 + Contact + Jugglers (accessed 18 October 2007).
58. Marshall, A. (2001), Corporate profile: how Mr Bradford and Mr Bingley lost their hats, The Independent, April 18.
59. Mitchell, W.J.T. (1986), Iconology. Image, Text, Ideology, The University of Chicago Press, Chicago, IL.
60. Mitchell, W.J.T. (1994), Picture Theory, The University of Chicago Press, Chicago, IL.
61. Mitchell, W.J.T. (2005), What Do Pictures Want?, The University of Chicago Press, Chicago, IL.
62. Mouritsen, J., Larsen, H.T. and Bukh, P.N.D. (2001), Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge, Accounting, Organizations and Society, Vol. 26 Nos 7-8, pp. 735-62.
63. Olins, W. (1989), Corporate Identity: Making Business Strategy Visible through Design, Harvard Business School Press, Boston, MA.
64. Ong, A. (2001), Changes in brand accounting for UK companies, The Journal of Brand Management, Vol. 9 No. 2, pp. 116-26.
65. Panofsky, E. (1939), Studies in Iconology: Humanistic Themes in the Art of the Renaissance, Oxford University Press, New York, NY.
66. Parker, L.D. (2006), Photo-elicitation: an ethno-historical accounting and management research project, paper presented at the Interdisciplinary Perspectives in Accounting Conference, Cardiff.
67. Peirce, C.S. (1960), Collected Papers of Charles Sanders Peirce, Harvard University Press, Cambridge, MA.
68. Ponge, F. (1942), Le parti pris des choses, Gallimard, Paris.
69. Power, M. (1992), The politics of brand accounting in the United Kingdom, European Accounting Review, Vol. 1 No. 1, pp. 39-68.
70. Power, M. (1996), Making things auditable, Accounting, Organizations and Society, Vol. 21 No. 2/3, pp. 289-315.
71. Power, M. (2004), Counting, control and calculation: reflections on measuring and management, Human Relations, Vol. 57 No. 6, pp. 765-83.
72. Preston, A.M. and Young, J.J. (2000), Constructing the global corporation and corporate constructions of the global: a picture essay, Accounting, Organizations and Society, Vol. 25 Nos 4-5, pp. 427-49.
73. Preston, A.M., Wright, C. and Young, J.J. (1996), Imag[in]ing annual reports, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 113-37.
74. Rajan, R. and Zingales, L. (2000), The governance of the new enterprise, Working Paper No. 7958, National Bureau of Economic Research, Cambridge, MA.
75. Rea, N. and Davis, A. (2005), Intangible assets: what are they worth and how should that value be communicated?, IP Value 2005. Building and Enforcing Intellectual Property Value, PricewaterhouseCoopers and Globe White Page, London.
76. Robinson, F.M. (1993), The Man in the Bowler-Hat. His History and Iconography, The University of North Carolina Press, Chapel Hill, NC.
77. Rorty, R. (1979), Philosophy and the Mirror of Nature, Princeton University Press, Princeton, NJ.
78. Roslender, R. and Hart, S.J. (2006), Interfunctional cooperation in progressing accounting for brands: the case for brand management accounting, Journal of Accounting & Organizational Change, Vol. 2 No. 3, pp. 229-47.
79. Rowling, J.K. (1997), Harry Potter and the Philosopher's Stone, Bloomsbury, London.
80. Sartre, J.-P. (1938), La Nausée, Gallimard, Paris.
81. Schroeder, J. (2005), The artist and the brand, European Journal of Marketing, Vol. 39 No. 11-12, pp. 1291-305.
82. TM and the commodification of artistic values, Consumption, Markets and Culture, Vol. 9 No. 2, pp. 87-99.
83. Schroeder, J. (2007), Images in brand culture, in Phillips, B.J. and McQuarrie, E. (Eds), Go Figure: New Directions in Advertising Rhetoric, M.E. Sharpe, Armonk, NY.
84. Seethamraju, C. (2003), The value relevance of trademarks, in Hand, J.R.M. and Lev, B. (Eds), Intangible Assets: Values, Measures and Risks, Oxford University Press, New York, NY, pp. 228-47.
85. Srikanthan, S. and Neal, R. (1989), Marketing asset accounting, discussion paper, Marketing Accounting Research Centre, Cranfield School of Management, Cranfield.
86. Stolowy, H., Haller, A. and Klockhaus, V. (2001), Accounting for brands in France and Germany compared with IAS 38 Intangible assets. An illustration of the difficulty of international harmonization, International Journal of Accounting, Vol. 6 No. 2, pp. 147-67.
87. Strangleman, T. (2004), Ways of (not) seeing work: the visual as a blind spot in WES?, Work, Employment and Society, Vol. 18 No. 1, pp. 179-92.
88. Stroebe, C. (1999), The Magic Hat and other Danish Fairy Tales, Dover Publications, Mineola, NY.
89. (The) Sunday Telegraph (1998), The Sunday Telegraph, 3 May.
90. Telegraph & Argus (2002), Now it's Mr Bradford and Ms Bingley!, Bradord, October.
91. Van den Bosch, A., De Jong, M.D.T. and Elving, W.J.L. (2005), How corporate visual identity supports reputation, Corporate Communication: An International Journal, Vol. 10, pp. 108-17.
92. Van den Bosch, A., De Jong, M.D.T. and Elving, W.J.L. (2006), Differences in corporate visual identity management between profit and non-profit organizations, Journal of Business Communication, Vol. 43, pp. 138-57.
93. Warhol, A. (1965), Green Stamps, Institute of Contemporary Art, Philadelphia, PA.
94. Warren, S. (2005), Photography and voice in critical qualitative management research, Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 861-82.
95. Wollen, P. (2000), Magritte and the bowler hat, New Left Review, January/February.
96. Worth, K. (1999), Samuel Beckett's Theatre: Life Journeys, Oxford University Press, Oxford.
97. Baudrillard, J. (1981), Simulacres et simulation, Galilée, Paris.
98. HM Treasury (2008), The Bradford & Bingley plc Transfer of Securities and Property etc. Order, HM Treasury, London.