Accounting and visual cultural studies: potentialities, challenges and prospects

Judy Brown (Victoria University of Wellington, Wellington, New Zealand)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 11 May 2010

Abstract

Purpose

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”.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Keywords

Citation

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/10.1108/09513571011041598

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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