ACCOUNTING IN THE MEDIA

Accounting in the media

Accounting in the media

The reason of this editorial is to supply an introduction and overview of the diverse papers in this exceptional topic “Accounting in the media”. The call for papers boosted suppliers to understand the topic utilising varied theoretical and methodological perspectives. Potential suppliers were asked for to use qualitative study procedures to notify an intriguing and academically rigorous story. Authors increased to the dispute with the outcome that this exceptional topic adds simultaneously a kind of distinct perspectives on accounting in the media. These distinct perspectives show the significant assistance the distinct types of media can play in accounting research.

Within the context of this exceptional topic of Qualitative Research in Accounting and Management (QRAM), the period media mentions to a broad variety of connection types utilised to shop, convey or consign data or data. Media then is not restricted to that conventionally affiliated with bulletins, publications, TV, wireless and films. Media encompasses other connection types including: theatre, verse, brochures, pamphlets, directories, wrapping, advocating, zines, web-based publications, world broad web sites, pod-casts and blogs.

The papers in this exceptional topic cover the customary mass media of bulletins, business accounting media of yearly accounts, advertisements, the more latest types of media for demonstration blogs, business media in the pattern of world broad web sites and poetry. The papers in this exceptional topic make use of a kind of theoretical structures encompassing visual idea (Barthes, 1964), political finances of media , rhetoric (Aristotle, 354 BCE/1954), institutional idea and deinstitutionalization (Meyer and Rowan, 1977; Powell and DiMaggio, 1991; Scott, 1991). Research procedures utilised by suppliers encompass, journalistic, archival study, activity study, cascading storytelling, content investigation, questionnaires and interviews.

The next part reviews the one-by-one assistance made to this exceptional issue. Each paper is presented and put inside the broader publications before its assistance to this exceptional topic is reviewed.

Davison (2008) laments the detail that somewhat couple of investigations enquire the function of rhetoric in accounting. As a philosophical and scholarly subject, Davison (2008) interprets that investigations have usually been undertook inside very broad delineations of rhetoric. Research that has advised rhetoric encompasses Aho (1985), Thompson (1991) and Arrington and Schweiker (1992). The function rhetoric performances in accounting measures and accounting benchmark setting has been advised by Warnock (1992), Young (2003) and Masocha and Weetman (2007), while Brennan and Gray (2000) investigate rhetoric and contention in earnings outlooks and take-over documents.

In their paper, “The economic urgent position and mark-to-market accounting: an investigation of cascading media rhetoric and storytelling” Smith et al. (2010) use a “cascade” idea of storytelling to account for the rhetorical moves in pathos, ethos and logos in the latest financial crisis. Their study is informed through Entman's (2004) cascading activation idea which is predicated on the concept that through the stage of the media, elite speakers ascribe champions or villains that cascade border distortions in a way that contrary leverages a general audience. Smith et al. (2010) suppose that rhetors assemble storytelling pathos, ethos and logos to ...