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Imag(in)ing accounting and accountability

Imag(in)ing accounting and accountability Purpose – This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability. Findings – The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research limitations/implications – It is hoped that the issues and approaches explored in this paper, together with those of the various papers of this AAAJ special issue, will stimulate increased research on visual perspectives on accounting and accountability. Practical implications – The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors. Originality/value – The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Imag(in)ing accounting and accountability

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References (83)

Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570910980436
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability. Findings – The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research limitations/implications – It is hoped that the issues and approaches explored in this paper, together with those of the various papers of this AAAJ special issue, will stimulate increased research on visual perspectives on accounting and accountability. Practical implications – The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors. Originality/value – The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Jul 31, 2009

Keywords: Visual media; Audiovisual aids; Accounting; Management accountability

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