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Patterns of corporate visual selfrepresentation in accounting narratives

機(jī)譯：會(huì)計(jì)敘事中企業(yè)視覺自我表征的模式

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摘要

This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. External stakeholders increasingly expect non-numerical information about firms to be disclosed, and accounting narratives are a key medium for firms to account for their activities and maintain legitimacy as social actors. The question of which reporting conventions exist for legitimating selfrepresentations, especially from a visual perspective, remains unexplored. The purpose of this study is therefore to explore the empirical phenomenon of self-representations in accounting narratives in relation to legitimation rhetoric. The study is based on three research papers dealing with different patterns of self-representations in accounting-related narratives, including corporate reporting and business model diagrams. The examples are viewed through the theoretical lenses of semiotics and institutional theory, particularly legitimation theory. The study combines visual methods (visual content analysis and visual taxonomy) with other methods (interviews, text analysis) to conceptualize and exemplify what is meant by self-representations in accounting narratives. The study finds that there may be multiple parallel pre-visual self-representations at play to influence representations of the self, that visual self-representations are becoming more common in accounting narratives, and that several rhetorical strategies for legitimation are observable in these representations. By showing how diagrams can serve a legitimating purpose in accounting narratives, it is argued that diagrams should be considered on par with graphs and photographs as visual rhetorical devices in accounting narratives, and that they could be used as key communicative elements in the accounting process. Second, based on the longitudinal and comparative examples of self-representations, it is suggested that self-representations increasingly refer to abstract rather than concrete referents. This change is discussed in terms of the increasingly digital and service-based knowledge economy, where material referents give way to “amaterial” values. The contribution of this study is to describe selfrepresentations through several empirical examples, and to thereby increase awareness among practitioners and researchers of how visuals serve as communicative resources with legitimating functions in accounting narratives. Four concepts are proposed as tools for explaining the observed developments, and for improving visual literacy with regard to accounting narratives: inclusive perspective on accounting narratives, amateriality, self-representation, and diagrams.
機(jī)譯：本文主要研究企業(yè)在會(huì)計(jì)敘事中的視覺和視覺前自我表現(xiàn)。自我陳述是指公司在會(huì)計(jì)敘述中包括的有關(guān)公司的描述，以傳達(dá)當(dāng)前的狀況及其身份。外部利益相關(guān)者越來越希望披露有關(guān)公司的非數(shù)字信息，而會(huì)計(jì)記述是公司說明其活動(dòng)并保持其作為社會(huì)行為者的合法性的主要媒介。哪些報(bào)告約定（特別是從視覺角度）使自我陳述合法化的問題尚待探討。因此，本研究的目的是探討與合法修辭有關(guān)的會(huì)計(jì)敘事中自我代表的經(jīng)驗(yàn)現(xiàn)象。這項(xiàng)研究基于三篇研究論文，這些論文涉及會(huì)計(jì)相關(guān)敘事中的不同自我代表模式，包括公司報(bào)告和業(yè)務(wù)模型圖。通過符號(hào)學(xué)和制度理論，特別是合法化理論的理論視角來觀察這些例子。該研究將視覺方法（視覺內(nèi)容分析和視覺分類法）與其他方法（訪談，文本分析）相結(jié)合，以概念化和例證會(huì)計(jì)敘事中的自我表現(xiàn)。研究發(fā)現(xiàn)，可能存在多個(gè)平行的視覺前自我表達(dá)在影響自我表征，視覺自我表征在會(huì)計(jì)敘事中越來越普遍，在這些表征中可以觀察到幾種合法化的修辭策略。通過說明圖表如何在會(huì)計(jì)敘事中發(fā)揮合法作用，有人認(rèn)為圖表應(yīng)與圖形和照片同等視為會(huì)計(jì)敘事中的視覺修辭手段，并且可以將它們用作會(huì)計(jì)過程中的關(guān)鍵交流元素。其次，基于自我表示的縱向和比較性例子，建議自我表示越來越多地指的是抽象對(duì)象，而不是具體的對(duì)象。討論這種變化的是越來越多的數(shù)字化和基于服務(wù)的知識(shí)經(jīng)濟(jì)，其中物質(zhì)指涉讓位于“非物質(zhì)”價(jià)值。這項(xiàng)研究的目的是通過幾個(gè)經(jīng)驗(yàn)示例來描述自我表征，從而提高從業(yè)者和研究人員的意識(shí)，即視覺如何在具有交流作用的資源中具有合法的會(huì)計(jì)敘述功能。提出了四個(gè)概念，作為解釋觀察到的事態(tài)發(fā)展和改善會(huì)計(jì)敘事的視覺素養(yǎng)的工具：對(duì)會(huì)計(jì)敘事，包容性，自我代表和圖表的包容性觀點(diǎn)。

著錄項(xiàng)

  • 作者

    Eriksson, Emelie;

  • 作者單位
  • 年度 2017
  • 總頁(yè)數(shù)
  • 原文格式 PDF
  • 正文語種 eng
  • 中圖分類

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