The poetics of corporate reporting: evidence from the UK water industry

David Crowther, Chris Carter, Stuart M. Cooper

Research output: Contribution to journalArticle

Abstract

This paper is predicated upon the assumption that the annual accounts of companies constitute important corporate artefacts in their own right that are both image and rhetoric intensive. The objective is to import concepts from structural poetics and bring them to bear on annual corporate reports. The understanding of the poetics of corporate reporting in this manner is of importance as it allows the consideration of the relationship between the audience and the authors of the script to be explored. We do this by analysing the annual reports of various water companies in the UK.
Original languageEnglish
Pages (from-to)175-201
Number of pages27
JournalCritical Perspectives on Accounting
Volume17
Issue number2-3
DOIs
Publication statusPublished - Feb 2006

Fingerprint

water
industry
annual report
import
evidence
artifact
rhetoric
Corporate reporting
Poetics
Water industry
Corporate annual reports
Rhetoric
Water
Annual reports
Import

Keywords

  • image
  • rhetoric
  • structural poetics
  • annual corporate reports

Cite this

Crowther, David ; Carter, Chris ; Cooper, Stuart M. / The poetics of corporate reporting : evidence from the UK water industry. In: Critical Perspectives on Accounting. 2006 ; Vol. 17, No. 2-3. pp. 175-201.
@article{c6d350e833e0479f9027e116aca12bf6,
title = "The poetics of corporate reporting: evidence from the UK water industry",
abstract = "This paper is predicated upon the assumption that the annual accounts of companies constitute important corporate artefacts in their own right that are both image and rhetoric intensive. The objective is to import concepts from structural poetics and bring them to bear on annual corporate reports. The understanding of the poetics of corporate reporting in this manner is of importance as it allows the consideration of the relationship between the audience and the authors of the script to be explored. We do this by analysing the annual reports of various water companies in the UK.",
keywords = "image, rhetoric, structural poetics, annual corporate reports",
author = "David Crowther and Chris Carter and Cooper, {Stuart M.}",
year = "2006",
month = "2",
doi = "10.1016/j.cpa.2003.09.005",
language = "English",
volume = "17",
pages = "175--201",
journal = "Critical Perspectives on Accounting",
issn = "1045-2354",
publisher = "Academic Press Inc.",
number = "2-3",

}

The poetics of corporate reporting : evidence from the UK water industry. / Crowther, David; Carter, Chris; Cooper, Stuart M.

In: Critical Perspectives on Accounting, Vol. 17, No. 2-3, 02.2006, p. 175-201.

Research output: Contribution to journalArticle

TY - JOUR

T1 - The poetics of corporate reporting

T2 - evidence from the UK water industry

AU - Crowther, David

AU - Carter, Chris

AU - Cooper, Stuart M.

PY - 2006/2

Y1 - 2006/2

N2 - This paper is predicated upon the assumption that the annual accounts of companies constitute important corporate artefacts in their own right that are both image and rhetoric intensive. The objective is to import concepts from structural poetics and bring them to bear on annual corporate reports. The understanding of the poetics of corporate reporting in this manner is of importance as it allows the consideration of the relationship between the audience and the authors of the script to be explored. We do this by analysing the annual reports of various water companies in the UK.

AB - This paper is predicated upon the assumption that the annual accounts of companies constitute important corporate artefacts in their own right that are both image and rhetoric intensive. The objective is to import concepts from structural poetics and bring them to bear on annual corporate reports. The understanding of the poetics of corporate reporting in this manner is of importance as it allows the consideration of the relationship between the audience and the authors of the script to be explored. We do this by analysing the annual reports of various water companies in the UK.

KW - image

KW - rhetoric

KW - structural poetics

KW - annual corporate reports

U2 - 10.1016/j.cpa.2003.09.005

DO - 10.1016/j.cpa.2003.09.005

M3 - Article

VL - 17

SP - 175

EP - 201

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

SN - 1045-2354

IS - 2-3

ER -