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Open Access
Article
Publication date: 23 December 2021

Victoria C. Edgar, Niamh M. Brennan and Sean Bradley Power

Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.

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Abstract

Purpose

Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.

Design/methodology/approach

Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine how Carillion's board and management used language to persuade shareholders concerning the company's adverse circumstances.

Findings

As non-routine communications, the language in profit warnings displays and mimics characteristics of routine communications by appealing primarily to logos (logic and reason). The rhetorical profiles of investor conference calls and board meeting minutes differ from profit warnings, suggesting a different version of the story behind the scenes. The authors frame the three profit warnings as representing three stages of communication as follows: denial, defiance and desperation and, for our case company, ultimately, culminating in defeat.

Research limitations/implications

The research is limited to the study of profit warnings in one case company.

Originality/value

The paper views profit warnings as a communication artefact and examines the rhetoric in these corporate documents to elucidate their key features. The paper provides novel insights into the role of profit warnings as a corporate communication vehicle/genre delivering bad news.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 June 2018

Victoria C. Edgar, Matthias Beck and Niamh M. Brennan

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support…

5676

Abstract

Purpose

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support PFI public policy. This contested nature of PFIs requires legitimation by PFI private-sector companies, by means of impression management, in terms of the attention to and framing of PFI in PFI private-sector company annual reports. The paper aims to discuss this issue.

Design/methodology/approach

PFI-related annual report narratives of three UK PFI private-sector companies, over seven years and across two periods of significant change in the development of the PFI public policy, are analysed using manual content analysis.

Findings

Results suggest that PFI private-sector companies use impression management to legitimise during periods of uncertainty for PFI public policy, to alleviate concerns, to provide credibility for the policy and to legitimise the private sector’s own involvement in PFI.

Research limitations/implications

While based on a sizeable database, the research is limited to the study of three PFI private-sector companies.

Originality/value

The portrayal of public policy in annual report narratives has not been subject to prior research. The research demonstrates how managers of PFI private-sector companies present PFI narratives in support of public policy direction that, in turn, benefits PFI private-sector companies.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 April 1949

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…

Abstract

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Details

Aslib Proceedings, vol. 1 no. 4
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 February 1901

At a recent inquest upon the body of a woman who was alleged to have died as the result of taking certain drugs for an improper purpose, one of the witnesses described himself as…

Abstract

At a recent inquest upon the body of a woman who was alleged to have died as the result of taking certain drugs for an improper purpose, one of the witnesses described himself as “an analyst and manufacturing chemist,” but when asked by the coroner what qualifications he had, he replied : “I have no qualifications whatever. What I know I learned from my father, who was a well‐known ‘F.C.S.’” Comment on the “F.C.S.” is needless.

Details

British Food Journal, vol. 3 no. 2
Type: Research Article
ISSN: 0007-070X

Book part
Publication date: 12 April 2019

Ioni Lewis, Barry Elliott, Sherrie-Anne Kaye, Judy J. Fleiter and Barry Watson

Drawing upon the Traffic Safety Culture (TSC) perspective, this chapter outlines the reinforcing and transforming functions of advertising and illustrates such approaches by…

Abstract

Drawing upon the Traffic Safety Culture (TSC) perspective, this chapter outlines the reinforcing and transforming functions of advertising and illustrates such approaches by drawing upon examples from Australian road safety advertising campaigns. The argument put forth is that road safety advertising can be a robust tool; it can reinforce other countermeasures (enforcement) as well as transform community expectations and values and thus ultimately contribute to social as well as behavioral change.

Article
Publication date: 1 December 1906

ANOTHER Annual Meeting has come and gone. It was scarcely to be expected that the meeting at Bradford would be a record in the number of members attending, seeing that it is only…

Abstract

ANOTHER Annual Meeting has come and gone. It was scarcely to be expected that the meeting at Bradford would be a record in the number of members attending, seeing that it is only three years ago since the Association met in the neighbouring city of Leeds, and that Bradford cannot boast either the historical associations or the architectural and scenic setting of many other towns. For the most part therefore the members who did attend, attended because they were interested in the serious rather than the entertainment or excursion side of the gathering, which was so far perhaps to the advantage of the meetings and discussions. Nevertheless, the actual number of those present—about two hundred—was quite satisfactory, and none, we are assured, even if the local functions were the main or an equal element of attraction, could possibly have regretted their visit to the metropolis of the worsted trade. Fortunately the weather was all that could be desired, and under the bright sunshine Bradford looked its best, many members, who expected doubtless to find a grey, depressing city of factories, being pleasingly disappointed with the fine views and width of open and green country quite close at hand.

Details

New Library World, vol. 9 no. 3
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 14 December 2020

Beth Marsden

This paper draws on the archival records of the Victorian Education Department, literature produced by the governing authority of Tally Ho (the Central Mission), and newspaper…

Abstract

Purpose

This paper draws on the archival records of the Victorian Education Department, literature produced by the governing authority of Tally Ho (the Central Mission), and newspaper reports produced in the mid-20th century about school and education at Tally Ho. This paper also draws on material from the Victorian Aborigines Welfare Board and the Northern Territory Department of Welfare, as well as two historical key government inquiries into the institutionalisation of children.

Design/methodology/approach

This paper uses Tally Ho Boys’ Training Farm as a case study to examine the intersection of welfare systems, justice systems and schooling and education for Aboriginal children in institutions like Tally Ho in the mid-20th century. Further, it provides perspectives on how institutions such as Tally Ho were utilised by governments in Victoria and the Northern Territory to pursue different agendas – sometimes educational – particular to Aboriginal children. This paper also explores how histories can be reconstructed when archives are missing or silent about histories of Aboriginal childhood.

Findings

This paper demonstrates how governments used Tally Ho to control and govern the lives of Aboriginal children. By drawing together archives from a range of bodies and authorities who controlled legislation and policies, this paper contributes new understandings about the role of institutions in Victoria to the assimilation policies of Victoria and the Northern Territory in the mid-20th century.

Originality/value

Scholarship on the institutionalisation of children in the post-war era in Victoria, including the ways that schooling and justice systems were experienced by children living in care, has failed to fully engage with the experiences of Aboriginal children. Historians have given limited attention to the experiences of Aboriginal children living in institutions off Aboriginal reserves in Victoria. There has been limited historical scholarship examining the experiences of Aboriginal and Torres Strait Islander children at Tally Ho. This paper broadens our understandings about how Aboriginal children encountered institutionalisation in Victoria.

Details

History of Education Review, vol. 50 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 1 February 1933

NOW removed to Chaucer House, Malet Place, London, W.O., the Library Association is in its permanent home adjoining University College and the new National Central Library. Some…

Abstract

NOW removed to Chaucer House, Malet Place, London, W.O., the Library Association is in its permanent home adjoining University College and the new National Central Library. Some strenuous work has yet to be done by the secretary and his staff before the ceremonial opening, but when Chaucer House is completed it should not only facilitate and permit the growth of the work of the Library Association; it should also form a meeting place of great value. We refer not only to meetings of a formal character, although room for these, for council and committee meetings and for examinations will, for the first time in our record, be adequate; we refer rather to the clubbable meetings that have hitherto been rather difficult. For many years librarians have advocated a professional club, where meals might be taken, friends might meet, and some of the social amenities generally be possible. There seems to be an opportunity here; but, clearly, no such club idea can be realized unless there is a definite desire for it, and, what is more, practical use made of it. If the London members dropped in regularly some catering scheme could be arranged which the provincial members could take advantage of too whenever they visited London. Can this be done? Other professions have managed it. It is merely sense to recognise that the provision of refreshments and other necessaries can only be made if there is a regular demand for them which will at least pay their cost.

Details

New Library World, vol. 35 no. 10
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1947

Chester Street, Aston, Birmingham, 6. The ‘Donald’ Patent Barrel Lifter Truck and Stand, the three‐in‐one appliance. Barrels up to 7 cwts. lifted and transported by one man…

67

Abstract

Chester Street, Aston, Birmingham, 6. The ‘Donald’ Patent Barrel Lifter Truck and Stand, the three‐in‐one appliance. Barrels up to 7 cwts. lifted and transported by one man. ‘Donald’ Patent Barrel Lifter Stands for Oil Stores.

Details

Aircraft Engineering and Aerospace Technology, vol. 19 no. 4
Type: Research Article
ISSN: 0002-2667

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