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The purpose of this paper is to discuss how “the visual” might be conceptualised more broadly as a useful development of qualitative methodologies for organizational research. The paper introduces the articles that form the basis of this special issue of QROM, including a review of related studies that discuss the analysis of organizational visuals, as well as extant literature that develops a methodological agenda for visual organizational researchers.

The Guest Editors’ conceptual arguments are advanced through a literature review approach.

The Guest Editors conclude that studying “the visual” holds great potential for qualitative organizational researchers and show how this field is fast developing around a number of interesting image‐based issues in organizational life.

A future research agenda is articulated and the special issue that this paper introduces is intended to serve as a “showcase” and inspiration for qualitative researchers in organizations and management studies.

This issue of QROM is the first collection of visual research articles addressing business and management research. The Guest Editors’ introduction to it seeks to frame its contents in contemporary interdisciplinary debates drawn from the wider social sciences and the arts.

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability.

The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches.

It is hoped that the issues and approaches explored in this paper, together with those of the various papers of this AAAJ special issue, will stimulate increased research on visual perspectives on accounting and accountability.

The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors.

The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.

This paper aims to explore the entangling of economic, social and cultural values which circulate in visual branding, reflect business practice and add intangibles to organisations.

The study is placed in the context of the difficulties and shortcomings of accounting for brands. A conceptual framework is constructed, based in critical theory from arts disciplines, notably from the thought of Barthes, Panofsky and Peirce. The icon is a primary denotation or representation. Iconography is a secondary level of coded meaning. Iconology is an interpretation that calls on the unconscious. Intermingling of the icon and the logos is considered. This accounting context and arts framework are used to compare the financial statements of the Bradford & Bingley Bank with its visual branding.

The financial statements are almost silent regarding brands, in line with regulation. In response to the greater competition that accompanied deregulation and globalisation, the Bank's lending and funding practices become more innovative. The visual framework reveals a changing iconography and iconology where class, detectives, music hall and the bowler‐object may be discerned. An iconology is suggested of dreamlike connotations and magical powers in the collective unconscious. The Bradford & Bingley have actively managed their visual branding to reflect and appeal to a changing society, and a more competitive business environment.

The study provides a model which may be applied to visual aspects of financial reporting and branding. It would benefit from an assessment of readership impact.

The analysis is of interest to accounting researchers, practitioners, trainees and auditors. It illuminates the ways in which visual branding interacts with business practices and conveys intangible values that are not reflected in the accounts.

The paper augments theoretical and empirical work on visual images in accounting.

The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy.

The study seeks to provide: a synthesis of prior accounting research that has drawn on Barthes' work, followed by an overview of Barthes' work in both its rational, structuralist, phase, and its more sentimental, post‐structuralist, phase, that identifies strands of interest to accounting communication; and Barthesian semiotic interpretations of visual images of accountancy portrayed in the annual report front covers of a major UK accounting firm through their linguistics (anchorage and relay), denotation and connotation.

Barthes' work has been surprisingly little used in accounting; a number of aspects of Barthes's work could be more fruitfully exploited, especially those from his later post‐structuralist phase; a Barthesian approach assists in reading the dual portrayal of accountancy as both an art and a science, and as business‐aware as well as traditionally professional.

The theoretical section is limited to a broad overview of Barthes' very extensive work; the empirical section provides a detailed analysis of one organization. It would be useful to extend the research to more extended analyses based on Barthes' prolific work, and to many aspects of accounting communication.

The analysis may be of interest to all accounting researchers, practitioners, trainees and auditors, since communication is central to accounting.

The paper adds to theoretical work in accounting communication, to the empirical literature on the interpretation of verbal and visual signs in accounting and accountability statements, and to understanding of the external images of professional accountancy.

The purpose of this paper is to reflect on the development of visual qualitative research in organizations and management over the past ten years, the experience of editing a special issue of Qualitative Research in Organizations and Management entitled “Exploring the visual in organizations and management”, and the potential contributions this journal could make to the advancement of this significant area of research.

This paper provides an overview and critical reflections on visual qualitative research in the study of organizations and management.

The authors note that organization studies have been slow to develop visual research compared to other disciplines, especially the humanities and branches of the social sciences. However, development has been rapid over the past decade, and the authors comment on the diverse visual empirical material and the range of conceptual approaches.

The paper is a condensed reflection. It predicts a “mainstreaming” of visual research in future years and an increased integration of the visual into the study of management processes and organizations.

This piece provides useful directions and references for researchers new to the field and different ways of thinking the visual and visual methodologies.

The paper provides a rapid overview of the state of visual research in organizations and management studies.

The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental responsibility.

The paper's methodology is a three‐by‐two between‐subjects design experiment, manipulating presentation medium and industry type. Participants viewed social and environmental web site disclosures and completed and communicated their perceptions of trust and the experimental companies' corporate social responsibility.

The presentation medium richness of social and environmental web site disclosures is positively associated with: trusting intentions, but not trusting beliefs, of web site users; and user perception of corporate social and environmental responsibility.

As with all controlled experiments, the research design focused on internal validity to maintain control over the task design, manipulation, and measurement of variables. While this required trade‐offs with external validity, the task was designed based on real‐world scenarios to maintain high levels of external validity within the experimental setting.

The paper provides evidence that corporations could use enhanced web‐based technology to potentially mislead users regarding their performance in the social domain.

The paper extends the visual disclosure literature by examining the richness of the image/visual media, and investigates whether user perceptions are impacted by the variations in its richness.

The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.

It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.

This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.

The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire; to offer a study of the communication of accountability by an NGO through the first detailed analysis, within accountability literature, of one photograph.

The study establishes a conceptual framework for examining photography based on La chambre claire's contrast of rational codes (Studium) with intuitive elements (Punctum). An application of the framework is provided in considering the heterogeneity and accountability of NGOs through an examination of the Oxfam Annual Review 2003/2004 front cover photograph.

The framework is enlightening: the photograph's Studium reflects the complexity of Oxfam's dual engagement in the corporate and charitable sectors, and the developed and developing worlds; its Punctum arouses sentiment and compassion.

The study provides a model which may be applied to the wealth of photographs produced by contemporary organizations; the framework encompasses promotional images as well as photographic art, and is well suited to figurative photography. It is limited regarding photographs of a hybrid or abstract nature.

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 photographs highlight, complement and supplement information more traditionally communicated in numbers and words.

The paper adds to research into NGOs; augments theoretical work on photographs in accountability literature; and expands the empirical literature on the interpretation of photographs in accounting and accountability statements.

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.

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.

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.

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.

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.

The paper augments theoretical and empirical work on the significance of narratives and pictures in accounting.

The purpose of this paper is to explore the possibilities of incorporating such visual methods as photoelicitation and photovoice into qualitative research, in order to retrieve something that, as a result of particular group socialisation, has been hidden, unspoken of or marginalised.

The research design combines 40 in‐depth verbal interviews with male butchers, with the use of photoelicitation and photovoice, in order to increase participant control of data generation.

Results suggest that photoelicitation enabled working‐class men to engage with themes which are rarely reflected on or discussed; which may sit uneasily with desired presentations of self; and which challenge traditional notions of gendered work. It prompted participants to elaborate and translate their daily experiences of physical labour into more expressive and detailed accounts. This provided room for the display of positive emotions and self‐evaluation and the surfacing of the aesthetics and the pleasures of the trade – aspects that might have been otherwise concealed as a result of adherence to identity affirming norms. Photoelicitation also evoked powerful nostalgic themes about the past: a lament for the loss of skills; the passing of the time of closer communities and more traditional values.

The use of photovoice and photoelicitation in the exploration of a class and gendered “habitus” has highlighted the power of visual methods to offer a closer look at what participants considered important, to open space for the emergence of unexpected topics and themes and to allow for more comprehensive and reflective elaboration on specificities of personal experiences and emotions.