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Visualising accounting: an interdisciplinary review and synthesis

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  • Jane Davison

Abstract

This paper offers the first wide-ranging review and synthesis of visual research in accounting. It aims to shape, order and evaluate the field for the first time. Visual forms are important to accounting because of their power and their ubiquity in an increasingly visual society. Visual forms constitute representation (incremental information) or construction (impression management) or both. The paper defines the visual broadly to include pictures, photographs, film, architecture, diagrams, advertisements and web pages that appear in a wide variety of documentary and geographical locations. It encompasses papers that examine a wide range of issues (from impression management, visual rhetoric, professional identity, gender and diversity to corporate social responsibility, intellectual capital, myth and religion). First is an overview of the 'visual turn' in contemporary society, critical thought and accounting. The second part brings together for the first time a wide range of work on the visual in accounting. It gives order by means of a framework constructed from the interdisciplinarity that is fundamental to the field, from arts disciplines, through sociology, to psychology and economics. The third section is an evaluative discussion of the strengths and challenges of the field. Finally, a rich agenda for future research is outlined.

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  • Jane Davison, 2015. "Visualising accounting: an interdisciplinary review and synthesis," Accounting and Business Research, Taylor & Francis Journals, vol. 45(2), pages 121-165, February.
    • Handle: RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165
    DOI: 10.1080/00014788.2014.987203
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    Cited by:

    1. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
    2. Yuriko Nakao & Aya Ishino & Katsuhiko Kokubu & Hitoshi Okada, 2024. "Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3210-3234, July.
    3. Viatcheslav Sokolov & Svetlana Karelskaia & Ekaterina Zuga, 2022. "Visual Accounting on the example of Boris Kustodiev?s Merchant," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 9-27.
    4. Chen, Xiaomeng Charlene & Hellmann, Andreas & Sood, Suresh, 2022. "A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts," Journal of Behavioral and Experimental Finance, Elsevier, vol. 36(C).
    5. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    6. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    7. Ang, Lawrence & Hellmann, Andreas & Kanbaty, Majid & Sood, Suresh, 2020. "Emotional and attentional influences of photographs on impression management and financial decision making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    8. Young, Joni J., 2017. "Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 27-30.
    9. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    10. Sarah Maire & Sébastien Liarte, 2018. "Building on visuals : Taking stock and moving ahead," Post-Print hal-03026729, HAL.
    11. Ronzani, Matteo & Gatzweiler, Marian Konstantin, 2022. "The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    12. Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
    13. Achilli, Giulia & Busco, Cristiano & Giovannoni, Elena & Granà, Fabrizio, 2023. "Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    14. Nazym Bozgulova & Rimma Parmanova & Maira Abenova & Tatyana Ivanyuk & Vassiliy Aryshev, 2019. "Calculation methods for cost management in the construction industry," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1450-1461, December.
    15. Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).
    16. Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
    17. Havemo, Emelie, 2018. "A visual perspective on value creation: Exploring patterns in business model diagrams," European Management Journal, Elsevier, vol. 36(4), pages 441-452.
    18. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.

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