e-journal
Imag[in]ing accounting and accountability
Purpose – This paper aims to set out several of the key issues and areas of the inter-disciplinary field
of visual perspectives on accounting and accountability, and to introduce the papers that compose this
AAAJ special issue.
Design/methodology/approach – This takes the form of a discussion paper, exploring several key
issues related to visual perspectives on accounting and accountability.
Findings – The paper suggests that there has been some myopia with regard to the importance of the
visual in accounting and accountability, and introduces a variety of theoretical, methodological and
empirical approaches.
Research limitations/implications – It is hoped that the issues and approaches explored in this
paper, together with those of the various papers of this AAAJ special issue, will stimulate increased
research on visual perspectives on accounting and accountability.
Practical implications – The analyses of the ways in which the visual is implicated in accounting
are of interest to accounting researchers, practitioners, trainees and auditors.
Originality/value – The paper surveys past work on visual perspectives in accounting and
organization studies, provides an overview of challenges in the area, and sets an agenda for future
research.
Keywords Visual media, Audiovisual aids, Accounting, Management accountability
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