The purpose of the paper is to explore the potential of visual cultural studies (VCS) to inform and extend research on “accounting and the visual”.
A VCS framework is utilized: to draw together and organize work on “accounting and the visual”; and to illustrate how concepts and empirical studies from VCS can develop and extend accounting research.
The “visual culture turn” in the social sciences has generated considerable theorizing and empirical research pertinent to accounting research. In particular, it can deepen studies of accounting visuality – accounting's visibilities, invisibilities and ways of seeing – and stimulate new imag(in)ings.
The paper introduces accounting researchers to questions, topics, concepts and debates in the VCS field and illustrates how accounting and VCS research can mutually inform each other and foster interpretive/critical accounting projects.
VCS can frame studies of “accounting and the visual” (i.e. affirm it as a distinct field, with rich interdisciplinary connections) with implications for developing and extending accounting research.
Brown, J. (2010), "Accounting and visual cultural studies: potentialities, challenges and prospects", Accounting, Auditing & Accountability Journal, Vol. 23 No. 4, pp. 482-505. https://doi.org/10.1108/09513571011041598Download as .RIS
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