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The professional development (PD) of teachers is vital to student learning, yet PD continues to be plagued by positivist assumptions and low teacher buy-in. Because PD is based on persuasion, and because the roles of PD providers and receivers are not as discrete as they appear, rhetorical theory offers a valuable framework for understanding teacher PD. This study applied rhetorical theory to educator PD to elucidate the complex roles that educators take on as the event unfolds, whether in person or on social media.

This collective instrumental case study used a holistic design structure to examine how educators embrace, resist or otherwise respond to the roles they are given in PD in person and using social media; and how educators use the affordances of X (formerly Twitter) to shift rhetorical roles in X-based PD activities. A taxonomy was developed to apply the theory accurately and consistently. Data collection included semi-structured interviews and participants’ PD-related X use. Interviews were analyzed using descriptive coding by theme. X data was analyzed in three dimensions by use type, topic and rhetorical move.

The participants exhibited enthusiasm about both receiving and providing PD. Analysis of the participants’ perceptions of their PD and of their PD-related X use revealed shifting and layered ways they embrace, resist and otherwise engage with the roles they are given in PD, as well as the complex ways they used the affordances of X to engage with all of the available roles online.

In examining teacher PD using an ecological model of the rhetorical situation, this case study demonstrated the usefulness of rhetoric as a framework for PD that recognizes the nuanced and powerful roles teachers fulfill in their own PD activities in person and on social media.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

Several businesses have begun to use memes as part of social media marketing. Although memes have been independently explored through various theories, their use in social media marketing has not yet been explored. This study analyzes theories used to study memes and suggests popular marketing theories to do the same for memes in social media marketing.

This study employed a mixed methodology. We used the Scopus database and the SPAR-4 protocol to gather, organize, and evaluate the literature. A bibliometric analysis was performed to understand the themes explored in the literature. Manual content analysis was performed to identify the theories used to elucidate study memes.

We profiled meme research through a bibliometric analysis. Relevance theory, Rhetoric theory, Theories of humor, Evolutionary theory, and the theory of conceptual blending are the most frequently used theories in meme literature. Furthermore, we found that the marketing theories used to study memes are limited.

The findings of this study will benefit academia, marketers, and social media managers by offering a comprehensive picture of theories used in meme research. It also suggests new avenues for conducting future research on memes based on identified theories.

This is one of the first known studies to employ both bibliometric and content analyses to review theories in meme literature. Furthermore, we suggest marketing theories and research questions to explain meme marketing.

The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.

To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).

Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.

This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.

This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.

Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.

An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.

The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.

The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.

IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.

Scholars acknowledge that trust relationships between expatriates and host nationals are important; however, previous research has demonstrated that one’s culture affects how individuals define trust, which can influence how trust is developed between expatriates and host nationals. In addition, trust can affect communication between expatriates and host nationals in many ways. Therefore, this study examined how US host nationals and Japanese expatriates conceptualized trust in the workplace as well as how trust affected their daily communication.

A total of 32 participants (16 US Americans and 16 Japanese) working in a multinational manufacturing company participated in semi-structured, individual interviews. A modified version of constant comparative analysis was employed to analyze the data.

Both groups of participants identified competence and skills, teamwork and collaboration, and open/honest communication as defining features of trust in the workplace, although there were some explanations regarding trust that were influenced by participants’ culture. Further, trust between US host nationals and Japanese expatriates affected their communication strategies, such as information flow and mentoring communication.

This study contributes to literature on the relationships between expatriates and host nationals by providing a culturally nuanced understanding of trust in the workplace. Additionally, findings from this study offer practical recommendations for multinational corporations for how to socialize and train their employees to enhance their work experience with one another.

For many predominantly white arts institutions in the United States, the murders of Breonna Taylor and George Floyd in the summer of 2020 prompted externally initiated calls for equity work. Many of these organizations crafted equity statements, engaged in trainings, and made public displays of their intent to do different and better – however, many did not follow through on those promises (Heidelberg, 2020). While many organizations have indeed engaged in fakequity or “equity talk with no action” (Okuno Consulting, 2017), this may not explain every instance of stalled or incomplete equity action within the arts sector. In the case of fakequity, the remedy is to actually do the work of creating a more inclusive and equitable organization, rather than simply talk about it. However, if there are root causes for stalled equity action aside from fakequity, then organizations are left without guidance on how to identify and address that cause/those causes and move forward. This case examines the primary research question: what organizational practices contribute to stalled equity efforts other than fakequity? Investigating this question led to a secondary research question: what conditions help organizations move beyond stalled equity efforts? In order to address this question, I conducted a single-case study (Yin, 2014) of a midwestern museum to offer a contextualized understanding of identifying and addressing organizational elements that contribute to false starts in equity work within predominantly white arts institutions.

The current paper aims at exploring the audit committee characteristics’ effect on impression management.

The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study from 2015 to 2019 attained from “Amman Stock Exchange” has been analyzed. Moreover, multiple regression analysis on panel data was employed.

The results show that the independence of the audit committee, the financial expertise of the audit committee and female members negatively affect impression management, implying that these characteristics mitigate financial reporting manipulation and decrease the practices of impression management. However, the findings detect no significant influence for committee meetings on impression management.

Notably, the current work is applicable and useful for understanding the audit committee’s role in enhancing the financial reporting’s quality, along with the significance of the audit committee in growing the stakeholder’s confidence in financial reporting. In light of these results, regulatory bodies’ efforts are encouraged to create additional strategies and instructions to ensure the trustiness and credibility of financial reporting.

This paper will be useful to companies that want to improve the quality of financial reporting and decrease the impression of management’s effect on financial reporting’s readers. Moreover, this paper contributes to the literature on impression management by exploring the effect of audit committees on impression management of annual financial reports of the users in the context of emerging markets and Middle East countries, particularly Jordan.

This study aimed to uncover the characteristics of both misinformation and refutations as well as the associations between different aspects of misinformation and corresponding ways of rebutting it.

Leveraging Hovland's persuasion theory as a research lens and taking data from two Chinese refutation platforms, we characterized the topics of COVID-19-related misinformation and refutations, misinformation communicator, persuasion strategies of misinformation, refutation communicators and refutation strategies based on content analysis. Then, logistic regressions were undertaken to examine how the characteristics of misinformation and refutation strategies interacted.

The investigation into the association between misinformation and refutations found that distinct refutation strategies are favored when debunking particular types of misinformation and by various kinds of refutation communicators. In addition, several patterns of persuasion strategies were identified.

This study had theoretical and practical implications. It emphasized how misinformation and refutations interacted from the perspective of Hovland's persuasion theory, extending the scope of the existing literature and expanding the classical theory to a new research scenario. In addition, several patterns of persuasion strategies used in misinformation and refutation were detected, which may contribute to the refutation practice and help people become immune to misinformation.

This research is among the first to analyze the relationships between misinformation and refutation strategies. Second, we investigated the persuasion strategies of misinformation and refutations, contributing to the concerning literature. Third, elaborating on Hovland’s persuasion theory, this study proposed a comprehensive framework for analyzing the misinformation and refutations in China during the COVID-19 pandemic.