Face work in annual reports: A study of the management of encounter through annual reports, informed by Levinas and Bauman

Accounting, Auditing and Accountability Journal

Volumn 22, Issue 6, 2009, Pages 907-932

  Campbell, David ^a   McPhail, Ken ^b   Slack, Richard ^c  

^a NEWCASTLE UNIVERSITY BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF GLASGOW   (United Kingdom)

^c NORTHUMBRIA UNIVERSITY   (United Kingdom)

Author keywords

Accountancy; Annual reports; Visual media

Indexed keywords

EID: 70349621349     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570910980463     Document Type: Article

References (51)

1. Abbinnett, R. (1998), Postmodernity and the ethics of care: situating Bauman's Social Theory, Cultural Values, Vol. 2 No. 1, pp. 87-116.
2. Adams, C.A. and McPhail, K. (2004), Reporting and the politics of difference: (Non) disclosure on ethnic minorities, Abacus, Vol. 40 No. 3, pp. 405-35.
3. Aerts, W. (1994), On the use of accounting logic as an explanatory category in narrative accounting disclosures, Accounting, Organizations and Society, Vol. 19 Nos 4/5, pp. 337-53.
4. Bal, M. (1996), Double Exposures: The Subject of Cultural Analysis, Routledge, London.
5. Bauman, Z. (1991), The social manipulation of morality: moralizing actors, adiaphorizing action, Theory, Culture and Society, Vol. 8 No. 1, pp. 137-51.
6. Bauman, Z. (1993), Postmodern Ethics, Blackwell, Oxford.
7. Bauman, Z. (1995), Life in Fragments: Essays in Postmodern Morality, Blackwell, Oxford.
8. Bauman, Z. (1999), Culture as Praxis, 2nd ed., Sage, London.
9. Beattie, V. and Jones, M.J. (1997), A comparative study of the use of financial graphs in the corporate annual reports of major US and UK companies, Journal of International Financial Management and Accounting, Vol. 8 No. 1, pp. 33-68.
10. Beattie, V. and Jones, M.J. (2001), A six-country comparison of the use of graphs in annual reports, International Journal of Accounting, Vol. 36 No. 2, pp. 195-222.
11. Beattie, V. and Jones, M.J. (2002), The impact of graph slope on rate of change judgements in corporate reports, Abacus, Vol. 38 No. 2, pp. 177-99.
12. Berger, J. (1972), Ways of Seeing, Penguin, London.
13. Campbell, D.J. (2003), Intra- and intersectoral effects in environmental disclosures: evidence for legitimacy theory?, Business Strategy and the Environment, Vol. 12 No. 6, pp. 357-71.
14. Campbell, D.J. (2004), A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - a research note, British Accounting Review, Vol. 36 No. 1, pp. 107-17.
15. Campbell, D.J., Moore, G. and Shrives, P.J. (2006), Cross-sectional effects in community disclosure, Accounting, Auditing & Accountability Journal, Vol. 19 No. 1, pp. 96-114.
16. 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.
17. Davison, J. (2007), Photographs and accountability: cracking the codes of an NGO, Accounting, Auditing & Accountability Journal, Vol. 20 No. 1, pp. 133-58.
18. Finkielkraut, A. (1997), The Wisdom of Love, University of Nebraska Press, Lincoln, NB.
19. Fisck, J. (1994), Audiencing, in Denzin, N.K. and Lincoln, Y.S. (Eds), Handbook of Qualitative Methods, Sage, London.
20. Funnell, W. (1998), Accounting in the service of the Holocaust, Critical Perspectives on Accounting, Vol. 8 No. 4, pp. 435-64.
21. Gauthier, I., Tarr, M.J., Moylan, J., Skudlarski, P., Gore, J.C. and Anderson, A.W. (2000), The Fusiform Face Area is part of a network that processes faces at the individual level, The Journal of Cognitive Neuroscience, Vol. 12 No. 3, pp. 495-504.
22. Graves, O., Flesher, D. and Jordan, R. (1996), Pictures and the bottom line: the television epistemology of US annual reports, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 57-88.
23. Hall, S. (1980), Encoding/decoding, in Centre for Contemporary Cultural Studies, Culture, Media, Language: Working Papers in Cultural Studies, Hutchinson, London.
24. Hopwood, A.(1996), Introduction, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 55-6.
25. Junge, M. (2001), Zygmunt Bauman's poisoned gift of morality, British Journal of Sociology, Vol. 52 No. 1, pp. 105-19.
26. Kaulingfreks, R. and ten Bos, R. (2007), On faces and defacement: the case of Kate Moss, Business Ethics: A European Review, Vol. 16 No. 3, pp. 302-12.
27. Kress, G. and Van Leeuwen, T. (1996), Reading Image: The Grammar of Visual Design, Routledge, London.
28. Levinas, E. (1993), Outside The Subject, Athlone Press, London.
29. MacIntosh, N. (2004), A comment on 'recovering accounting', Critical Perspectives on Accounting, Vol. 15 Nos 4/5, pp. 529-41.
30. McKernan, J.F. and Kosmala MacLullich, K. (2004), Accounting love and justice, Accounting, Auditing & Accountability Journal, Vol. 17 No. 3, pp. 327-60.
31. 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.
32. McPhail, K.J. (2001), The Other objective of ethics education: Re-humanising the accounting profession: a study of ethics education in law, engineering, medicine and accountancy, Journal of Business Ethics, Vol. 34 Nos 3/4, pp. 279-98.
33. Mather, P., Ramsay, A. and Serry, A. (1996), The use and representational faithfulness of graphs in annual reports: Australian evidence, Australian Accounting Review, Vol. 6 No. 2, pp. 56-63.
34. Mather, P., Ramsay, A. and Steen, A. (2000), The use and representational faithfulness of graphs in Australian IPO prospectuses, Accounting Auditing and Accountability Journal, Vol. 13 No. 1, pp. 65-83.
35. Moran, D. (2006), Introduction to Phenomenology, Routledge, London.
36. Pedrini, M. (2007), Human capital convergences in intellectual capital reporting and sustainability reports, Journal of Intellectual Capital, Vol. 8 No. 2, pp. 346-66.
37. Preston, A. and Young, 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.
38. Preston, A., Wright, C. and Young, J. (1996), Imag[in]ing annual reports, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 113-37.
39. Roberts, J. (2003), The manufacture of corporate social responsibility: constructing corporate sensibility, Organisation, Vol. 10 No. 2, pp. 249-65.
40. Rose, G. (2001), Visual Methodologies, Sage, London.
41. Schweiker, W. (1993), Accounting for ourselves: accounting practice and the discourse of ethics, Accounting, Organizations and Society, Vol. 18 Nos 2/3, pp. 231-52.
42. Shearer, T. (2002), Ethics and accountability: from the for-itself to the for-the-other, Accounting Organizations and Society, Vol. 27 No. 6, pp. 541-73.
43. Smith, M. and Taffler, R.J. (1995), The incremental effect of narrative accounting information in corporate annual reports, Journal of Business Finance and Accounting, Vol. 22 No. 8, pp. 1195-210.
44. Smith, M. and Taffler, R.J. (2000), The chairman's statement: a content analysis of discretionary narrative disclosures, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 624-46.
45. Stanton, P. and Stanton, J. (2002), Corporate annual reports: research perspectives used, Accounting Auditing and Accountability, Vol. 15 No. 4, pp. 478-500.
46. Sveiby, K.E. (1997), The New Organisational Wealth: Managing and Measuring Knowledge Based Assets, Berrett Koehler, San Francisco, CA.
47. Sydserff, R. and Weetman, P. (1999), Methodological themes, a texture index for evaluating accounting narratives: an alternative to readability formulas, Accounting, Auditing & Accountability Journal, Vol. 12 No. 4, pp. 459-88.
48. Tester, K. (2002), Paths in Zygmunt Bauman's Social Thought, Thesis Eleven, Vol. 70 No. 1, pp. 55-71.
49. Wexler, M.N. (2002), Organisational memory and intellectual capital, Journal of Intellectual Capital, Vol. 3 No. 4, pp. 393-414.
50. Williamson, J.E. (1978), Decoding Advertisements: Ideology and Meaning in Advertising, Marion Boyars, London.
51. Woodhead, L. (1995), A narrow view - failing to understand the past, Reviews in Religion and Theology, Vol. 2 No. 2, pp. 20-7.