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The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.

The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.

While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.

This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.

Electric cars (EC) adoption represents a strategic action aimed at promoting environmental sustainability. Although Millennials and Gen Z represent the greatest potential market for EC, their adoption remains low; thus, this study focused on examining the role of motive in predicting EC adoption intention within these two generations’ population. Built upon the fundamental motive framework, this research explores the motives that lead to EC adoption intention. Subsequently, this study aims to examine the role of performance expectancy as the mediating variable and EC attributes beliefs as the moderating variable that can promote EC adoption intention.

Both exploratory and confirmatory methods were used in this investigation. Using an exploratory approach, this research explores the fundamental motives and the attributes of EC that influence EC adoption intention. Using a confirmatory approach, this research tests the mediating role of performance expectancy. To collect the data, an online survey was administered to 260 young consumers in Indonesia.

The results of PLS-SEM analysis from the data revealed that self-protection, kin-care, status and affiliative motives influence EC adoption. Furthermore, performance expectancy mediates the relationship between self-protection, mate acquisition, affiliative motives and EC adoption intention. Among EC attributes, the short-haul performance strengthens the indirect relationship between affiliative motive and EC adoption intention.

The main limitation of this study is that it only focuses on the practical attributes of EC, whereas psychological attributes that were found to be more influential in consumer’s purchase decisions were not examined.

Marketers need to explore EC attributes that can strengthen the relationship between consumers’ motives and EC adoption intention by increasing consumers’ evaluation of performance expectancy. In this study, marketers can promote short-haul performance, as it will lead to EC adoption for consumers with affiliative motives.

This study ties together two lines of research on the adoption of EC, exploring EC attributes and examining consumers’ motivation to choose EC, especially Millennials and Gen Z. In this way, EC attributes facilitate the fulfillment of consumers’ needs and promote EC adoption intention.