e-journal
Accounting and visual cultural studies: potentialities, challenges and prospects
Purpose – The purpose of the paper is to explore the potential of visual cultural studies (VCS) to
inform and extend research on “accounting and the visual”.
Design/methodology/approach – A VCS framework is utilized: to draw together and organize
work on “accounting and the visual”; and to illustrate how concepts and empirical studies from VCS
can develop and extend accounting research.
Findings – The “visual culture turn” in the social sciences has generated considerable theorizing and
empirical research pertinent to accounting research. In particular, it can deepen studies of accounting
visuality – accounting’s visibilities, invisibilities and ways of seeing – and stimulate new
imag(in)ings.
Practical implications – The paper introduces accounting researchers to questions, topics,
concepts and debates in the VCS field and illustrates how accounting and VCS research can mutually
inform each other and foster interpretive/critical accounting projects.
Originality/value – VCS can frame studies of “accounting and the visual” (i.e. affirm it as a distinct
field, with rich interdisciplinary connections) with implications for developing and extending
accounting research.
Keywords Accounting, Research, Visual media
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