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Wai Fong Chua and Tanya Fiedler
The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of…
Abstract
Purpose
The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of accounting where issues are often ill-structured and less well studied. This study empirically illustrates how the principles of engaged research are embodied in practice at the borders of accounting.
Design/methodology/approach
The authors first consider engaged research conceptually, by articulating the philosophical principles upon which such research is grounded. This study argues that engaged research comes to the fore in settings where accounting practices are emergent and uncertainty high. The authors illustrate the “doing” of engaged research by exploring accounting for the financial effects of climate change. The authors conclude by highlighting the integrated form and purpose of engagement and by making suggestions for engaged research of the future.
Findings
Engaged research is characterised by an ontology of becoming, an epistemology of cross-cultural travel and a methodology of co-production. It is enacted through multilingualism, a reflexive dialogue that enables self-others to travel into and experience alternative worlds, as well as through the mediation of knowledge and associated artefacts. Its intent is to promote dialogue and knowledge sharing. This study argues and shows how engaged research is an active entanglement of metatheory, theory, artefacts and the lives of self and others.
Originality/value
This paper reflects on engaged research at the margins of accounting, as well as on how such research is a “becoming”, sociomaterial, co-produced entanglement.
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The purpose of this paper is to add to theoretical and empirical work on the rhetoric of narratives and pictures in annual reporting by using the lens of repetition to examine the…
Abstract
Purpose
The purpose of this paper is to add to theoretical and empirical work on the rhetoric of narratives and pictures in annual reporting by using the lens of repetition to examine the Annual Reviews of British Telecommunications (BT) plc.
Design/methodology/approach
The study constructs a conceptual framework of repetition in signifiants (from rhetoric) and signifiés (from philosophy, notably Barthes, Deleuze, Eliade and Jankélévitch). Signifiants are established by reference to rhetorical figures based in repetition: anadiplosis, anaphora, alliteration/rhyme and lists. Signifiés are indicated as conscious rhetorical emphasis, and unconscious reflections of sameness and difference; networks and links; and, of particular interest during the “dot.com” years, exuberance and compulsion; differentiation, ritual and reassurance. The framework is used to analyse BT plc's Annual Reviews from 1996‐2001.
Findings
The application of the framework is enlightening: repetition is shown to be prevalent in BT plc's Annual Reviews, especially during the “dot.com” years. Repetition emphasises BT plc's intangible assets; less consciously, repetition reflects BT plc's corporate identity and its participation in the “dot.com” era.
Research limitations/implications
The paper provides a model which may be applied to the wealth of discretionary narratives and pictures in contemporary annual reporting. It would also benefit from the assessment of readership impact.
Practical implications
The analysis is of interest to accounting researchers, practitioners, trainees, auditors and any user of accounting and accountability statements. It illuminates the way in which discretionary words and pictures highlight and supplement accounting information.
Originality/value
The paper augments theoretical and empirical work on the significance of narratives and pictures in accounting.
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