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Accounting and visual cultural studies: potentialities, challenges and prospects

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  • Judy Brown

Abstract

Purpose - The purpose of the paper is to explore the potential of visual cultural studies (VCS) to inform and extend research on “accounting and the visual”. Design/methodology/approach - A VCS framework is utilized: to draw together and organize work on “accounting and the visual”; and to illustrate how concepts and empirical studies from VCS can develop and extend accounting research. Findings - The “visual culture turn” in the social sciences has generated considerable theorizing and empirical research pertinent to accounting research. In particular, it can deepen studies of accounting visuality – accounting's visibilities, invisibilities and ways of seeing – and stimulate new imag(in)ings. Practical implications - The paper introduces accounting researchers to questions, topics, concepts and debates in the VCS field and illustrates how accounting and VCS research can mutually inform each other and foster interpretive/critical accounting projects. Originality/value - VCS can frame studies of “accounting and the visual” (i.e. affirm it as a distinct field, with rich interdisciplinary connections) with implications for developing and extending accounting research.

Suggested Citation

  • Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:4:p:482-505
    DOI: 10.1108/09513571011041598
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    References listed on IDEAS

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    10. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
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    Cited by:

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    2. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    3. Roberto Di Pietra, 2013. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 191-201.
    4. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    5. Dhanani, Alpa, 2019. "Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 1-31.
    6. Alberto Manelli & Oscar Domenichelli & Martina Vallesi, 2014. "Learning from the financial crisis to achieve a sustainable agricultural system," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2014(1), pages 45-77.
    7. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    8. Hrisanta Cristina Ungureanu & Georgiana Burlacu & Monika Brigitte Sürgün & Nicoleta Ileana Traistaru & Aurelian Vranceanu, 2019. "Using Financial Accounting Information for Evaluation and Control," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 120-124, June.
    9. Judy Brown & Jesse Dillard, 2015. "Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 961-985, November.
    10. Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.

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