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.
- structural poetics
- annual corporate reports
Crowther, D., Carter, C., & Cooper, S. M. (2006). The poetics of corporate reporting: evidence from the UK water industry. Critical Perspectives on Accounting, 17(2-3), 175-201. https://doi.org/10.1016/j.cpa.2003.09.005