... with accountants in both private and public sector. The pandemic provided a natural experiment, as the implemented restrictions gave rise to a situation in which accountants had to prepare and communicate numbers while working remotely. Using sociolinguistics, the paper analyzes the interactions between...

... sent by senior executives help constitute Enron by communicating to employees senior management’s stance about important topics and social characters. Design/methodology/approach The study analyzes the 527,356 sentences contained in 144,228 emails sent by Enron senior executives and other employees...

... in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide. Findings From this study data the authors introduce a new legitimacy reporting method in the controversial industries...

... of NFPs’ characteristics that enable and inhibit their communication along with the strategies they adopt to overcome their communication challenges. Design/methodology/approach This qualitative interview-based study is informed by Giddens’ structuration theory. Thirty NFP accountants, from three...

...), to construct leader identity and to exert management control. Leadership Communication CEO Annual report Narrative Autobiography For chief executive officers (CEOs) of large corporations, language is an essential device for enacting leadership and discharging accountability. Despite...

.... This reciprocity, or oscillation, in dialogue is the essence of the art of ventriloquism (Connor, 2000 ; Goldblatt, 2006) and can be viewed as a central constitutive property of communication (Cooren, 2010, 2012, 2015). Comparing accounting to ventriloquism thus directs the attention to how numbers make people...

... structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach A qualitative approach...

...Dianne Dean Purpose The purpose of this paper is to illustrate the stress and excitement to be gained from making closely negotiated business deals. Design/methodology/approach The paper take the form of humorous poetry. Findings That effective and persuasive communication is a vital part...

...C. Richard Baker; Eve Chiapello; Jane Davison Purpose The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy. Design/methodology/approach The study seeks...

...Jane Davison Purpose The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire; to offer a study of the communication of accountability by an NGO...