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The effect of thematic structure on the variability of annual report readability

Clatworthy, Mark; Jones, Michael John - In: Accounting, Auditing & Accountability Journal 14 (2001) 3, pp. 311-326

’s statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers …

Persistent link: https://www.econbiz.de/10014640906

Communication and antithesis in corporate annual reports: a research note

Davison, Jane - In: Accounting, Auditing & Accountability Journal 15 (2002) 4, pp. 594-608

existing work on graphs, accounting narratives, readability and visual images. Using analytical methods from within artistic …

Persistent link: https://www.econbiz.de/10014640934

Readability of annual reports: Western versus Asian evidence ‐ a comment to contexualize

Jones, Michael John - In: Accounting, Auditing & Accountability Journal 9 (1996) 2, pp. 86-91

neutrality in managements’ presentation of accounting narratives. Prior readability studies are shown to provide new information … countries where English is not the native language. …

Persistent link: https://www.econbiz.de/10014641554

Economic man and disciplinary boundaries : A case‐study in corporate annual reports

White, Robert; Hanson, Dallas - In: Accounting, Auditing & Accountability Journal 15 (2002) 4, pp. 450-477

This paper is an empirical response to two of Quattrone’s claims: first, that research in accounting is fragmented; and then that this follows from the blocking of communication by intra‐ and inter‐disciplinary boundaries. Although we agree with much of Quattrone’s argument, and in...

Persistent link: https://www.econbiz.de/10014640928

Now it makes more sense : how narratives can help atypical actors increase market appeal

Cutolo, Donato; Ferriani, Simone - In: Journal of management 50 (2024) 5, pp. 1599-1642

Persistent link: https://www.econbiz.de/10014578518

Afterword: why language matters in the analysis of organizational change

Tsoukas, Haridimos - In: Journal of Organizational Change Management 18 (2005) 1, pp. 96-104

Purpose – This invited article aims to show how the papers in the special issue highlight the advantages of using discourse analysis in order to contribute to our understanding of organizational change. Design/methodology/approach – The article begins by exploring the traditional...

Persistent link: https://www.econbiz.de/10014890963

Knowledge: a sense making process shared through narrative

du Toit, Angelique - In: Journal of Knowledge Management 7 (2003) 3, pp. 27-37

. Furthermore, the knowledge created is transmitted through the application of knowledge. Language facilitates the sharing of …

Persistent link: https://www.econbiz.de/10014879570

The language of poverty: an exploration of the narratives of the poor

Misturelli, Federica; Heffernan, Claire - In: Sustainable Development 19 (2011) 3, pp. 206-222

Within the development discourse, the narratives of the poor are a well utilized rhetorical tool to describe poverty … and its causes. However, narratives can also reveal the beliefs and ‘world-view’ of the narrators. To explore this … influence, the authors applied a discursive approach, to deconstruct the narratives of 101 slum dwellers in Kibera, Nairobi. The …

Persistent link: https://www.econbiz.de/10009147051

Corporate environmental reporting : A test of legitimacy theory

Wilmshurst, Trevor D.; Frost, Geoffrey R. - In: Accounting, Auditing & Accountability Journal 13 (2000) 1, pp. 10-26

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived...

Persistent link: https://www.econbiz.de/10014640870

Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Unerman, Jeffrey - In: Accounting, Auditing & Accountability Journal 13 (2000) 5, pp. 667-681

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding...

Persistent link: https://www.econbiz.de/10014640895