Accounting narratives and the narrative turn in accounting research: Issues,theory, methodology,methods and a research framework

This plenary address paper traces the development of accounting narratives in external reporting practice and research, focussing on corporate-sourced financial communications to shareholders and analysts. It is written from the personal perspective of a researcher who began in the positivist tradition of disclosure research and is increasingly engaging with the more interpretive/critical tradition of socially-constructed narratives. Whereas early accounting narratives research existed at the margins, modern content-analytic work on disclosures rose to a position of prominence, alongside the rise of non-financial information in the practice domain. In recent years, large-scale linguistic studies have entered the mainstream positivist North American literature, supported by computerised natural language processing. Outside this community, accounting research has witnessed a ‘narrative turn’, similar to many other social science disciplines, marking a shift away from realism and positivism. This paper argues for the importance of both lines of research. Participants' actions in relation to accounting narratives may be understood in terms of, inter alia, both economic explanations based on utility maximisation and behavioural explanations based on psychology and the embeddedness of narrative in social practice. In terms of methodology and methods, the weakening of the deep-surface divide is exemplified by the common combination of corpus linguistics approaches with (critical) discourse analysis in other disciplines. Based on a discussion of key issues, theory, methodology and methods, a framework for thinking about research in accounting narratives is offered. The challenge is to better understand the role of narratives in the increasingly rich, complex information environment of external reporting.     

Becoming a historical thinker might be the first step for developing a consciousness of reasoned conciliation

The goal of this presentation is to examine the hypothesis that the ethno-political conflict in Israel can be utilized in history education to foster learning of historical thinking and to construct a tolerant space within the education system that will enable the structuring of in-principle criteria for coexistence prior to the ending of the conflict. I assumed that inculcation of historical knowledge in the education system in Israel by means of an attentive and reflexive cultural dialogue, which sensitively and skillfully confronts contradictory historical narratives as an everyday learning reality in class, will help structure a conciliatory consciousness of the kind we seek.     

Tourist narratives about the dissonant heritage of the Borderlands: the case of South-eastern Poland

ABSTRACT

One of the important effects of the political transformation after 1989 in Eastern Europe is the development of tourism and increasing mobility of citizens from many countries, previously separated by the ‘Iron Curtain’. The process of economic and socio-cultural change justifies the debate regarding the future, but also on the legacy of the past. As for South-eastern Poland, tourism has been used as an important narrative tool for spreading, strengthening or weakening ethnic and national stereotypes by promoting cultural resources and performances that enable cooperation and mutual understanding. However, it can also be a source of potential fears or conflicts, for instance by creating controversial tourist attractions and stories about certain historical events. This paper discusses strategies of ‘past presencing’ of the heritage of South-eastern Poland border regions in public life, culture and tourism, drawing on a few examples which show different ways of restoring the memory of the former Eastern Borderlands. The theme village called ‘The Borderland Settlement’ and the historical reconstruction ‘Volyn 1943–2013’ relate to the main myths and the active memory concept that frame tourist narratives and contribute to the reinvention and reinterpretation of dissonant heritage.     

When luxury advertising adds the identitary values of luxury: A semiotic analysis

The majority of researches on luxury focus on the behaviour and opinions of consumers and let drop the important role that advertising produces on them, as is done in this work and shown with a relational model. In addition to their commercial message, some remarkable and artistic advertisings convey the identitary values of luxury (IVL) characterizing luxury parent Houses. We list and analyze these IVL: craft production, raw materials, respect of craftsmen, their knowledge, know-how, gestures and traits of artistic genius. A semiotic and rhetoric analysis of two selected advertisings (Louis Vuitton, Hermès) allow to identify the semic richness of discursive content of symbolic images and identitary narratives of each luxury brand (“griffe”), revealing the implicit IVL. We conclude that strength and power of major luxury Houses lie in the global coherence they apply everywhere (creation, products, narratives and advertisings), reinforcing their brand image and attracting more loyal consumers.     

The weak human and the saving grace of the welfare state: German pupils’ perception of future social change and drivers of change

Social change has often been seen as a desired goal of critical pedagogy. Interestingly; there is little research about how pupils in Germany perceive the concept of social change and what drives social change. This article presents the outcome of a three year long research project that aimed to analyse how a sample of German pupils makes sense of social change and what forces drive social change in society through future narratives (written assignments and interviews). The study finds that pupils have an implicit and explicit understanding of politics and the state as a driving force, but that this is challenged by external drivers such as the global economy/technology and internal drivers such as human self-interest/egoism and insecurity/fear. In this study, the pupils often describe the present economy as being organised and the future economy to become more and more disorganised. Using future narratives in critical pedagogy can be a way to work more closely with the students and their perceptions of social change and drivers of change.     

反规训中的自我规训——“十七年”文学监狱叙事的伦理意涵

监狱叙事是“十七年”文学的重要组成部分,具有独特的伦理意涵。以规训与反规训为焦点的监狱叙事,映射出有别于其他革命历史叙事的革命伦理：它不仅仅是意识形态斗争的产物,而更是文化选择与整合的结果。“十七年”文学监狱叙事参与了那个时代国家与人民伦理规范体系的建构,从而在更为宽泛的意义上参与了当时宏大的社会规训计划。     

An Ecofeminist Narrative of Urban Nature Connection

ABSTRACT

The purpose of this study was to explore meanings, experiences, and perceived impacts associated with an urban nature connection program as narrated by mothers of program participants. “Project Connect”, a charity organization established in 2008, delivers the program investigated in urban parks and green spaces in Toronto, Canada. Drawing on ecofeminism and narrative inquiry, the study reveals a community narrative that depicts how Project Connect serves a group of mothers as an incubator of relationships spanning social and environmental domains, and which enable resistance of status quo forces that shape contemporary cityscapes. Nature connection in this sense is very much a political and cultural process that opens opportunities to challenge but also reproduce aspects of the dominant nature-related discourses. Accordingly, this study prompts consideration of the power of mothers and an ethics of care to transform human-nature relationships, and weaves critical consciousness and cautious re-valuing around the nature narratives we tell.     

React to the future: political visualization,emotional reactions and political behavior

Abstract

This study explores the mediating role political visualization – the process of imagining future political scenarios – plays in determining how political advertising affects voting behaviour. Specifically, we theorize that when partisans are exposed to political ads that are narrative (compared to non-narrative) in nature, they will engage in more political visualization. Partisans will then experience emotional reactions to these imagined futures – specifically, enthusiasm for the in-group candidate and anger towards the out-group candidate. These emotional reactions, in turn, will make a partisan more likely to vote for the in-group candidate and less likely to vote for the out-group candidate. We test this model by employing an experimental design where American partisans were presented a political ad (in the form of an email) that is either narrative or non-narrative. Results provide support for most of our expectations and suggest that visualization may play an important role in determining the influence of a political ad.     

Building entrepreneurial tie portfolios through strategic homophily: The role of narrative identity work in venture creation and early growth

In this article, we present the results of a case study of an entrepreneur who successfully founded and grew a venture underpinned by a portfolio of strongly homophilous, dyadic ties. Building on our case, we discuss how the entrepreneur strategically constructed these ties through a form of narrative identity work, explore the shared identity narratives that he used to do so, and highlight the heterogeneous nature of the resulting tie portfolio. We go on to explore the factors that motivated the entrepreneur to purposefully construct an entrepreneurial tie portfolio in this way. Building on our findings, we discuss the nature of narrative identity work and its role in creating homophilous ties, explore the connection between the resulting shared identity narratives and trust, and discuss the central role of values in strategic homophily.     

Place in Entrepreneurial Storytelling: A Study of Cultural Entrepreneurship in a Deprived Context

We extend the cultural entrepreneurship perspective by investigating how entrepreneurs in deprived contexts gain legitimacy by leveraging proprietary and public places in their entrepreneurial storytelling. Inspired by the sociology of place, we present a longitudinal study of ten new venture journeys over four years in Kasoa, Ghana. We identify three distinct ways places are used in entrepreneurial narratives: projective significance of place, connective significance of place, and authoritative significance of place. We show how impoverished entrepreneurs construct and communicate places in diverse ways, not only as locations, but also as material and symbolic resources that provide legitimacy for their venturing activities. Drawing from our findings, we generate a model of place-based cultural entrepreneurship and elaborate place as a central resource in cultural entrepreneurship and new venture creation in deprived contexts.