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Visual portraits of the business élite are widely disseminated, and form significant sites for communicating messages regarding leadership and associated intellectual, symbolic and social intangibles, yet have been neglected in accounting research. At the same time, accounting for intangibles is recognised to be inadequate. This inter-disciplinary article constructs a framework from art theory to interpret portraits of the business élite and their associated [in]visible [in]tangibles. Four sets of rhetorical codes in portraiture are identified: physical, dress, spatial and interpersonal. Illustrative portraits from annual reports and the media are analysed to indicate how [in]visible [in]tangibles are portrayed through visual rhetoric. 相似文献
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Alistair M. Preston Christopher Wright Joni J. Young 《Accounting, Organizations and Society》1996,21(1):113-137
Visual images are integral elements within corporate annual reports. Yet, these visual images have been largely ignored in accounting research. We begin to explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s. Our intent is not to produce a general survey of images, but rather to offer different “ways of seeing” images and through these “ways of seeing” to encourage a critical dialogue that focuses upon the representational, ideological and constitutive role of images in annual reports. Our first way of seeing views the image as transparently conveying an intended corporate message. The second way of seeing draws upon neo-Marxist aesthetic literature and considers the ways in which images in annual reports may be mined for their ideological content and may also reveal society's deep structures of social classification, institutional forms and relationships. Finally, we employ critical postmodernist art theory to see images in terms of their constitutive role in creating different types of human subjectivities and realities. We argue that this way of seeing creates the potential for new voices to be heard and the possibility to subvert the dualisms typical of the totalizing theories of modernity. 相似文献
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1998年5月12日,国家税务总局下发<关于增值税一般纳税人发生偷税行为如何确定偷税数额和补税罚款的通知>,目的是想统一明确各地对增值税一般纳税人发生偷税行为,如何计算确定其增值税偷税额以及如何补税、罚款的认识和看法. 相似文献