Communication and antithesis in corporate annual reports: a research note
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 October 2002
Abstract
The paper aims to identify one of the communication techniques which creative designers may use in the annual review/annual report and accounts, described by Hopwood in 1996 as a “largely unresearched document”. It offers a new dimension to add to existing work on graphs, accounting narratives, readability and visual images. Using analytical methods from within artistic disciplines, the paper examines the use of antithesis in structure, visual material and text of Reuters 2000 Annual Review and Report and Accounts. It is suggested that the framing and communicative power of such techniques may supplement the accounting disclosures. Further possible applications and lines of enquiry are outlined.
Keywords
Citation
Davison, J. (2002), "Communication and antithesis in corporate annual reports: a research note", Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 594-608. https://doi.org/10.1108/09513570210441431
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited