..., this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours...

... interviews with 16 key informants. Findings Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic...