Visualising accountability: nurturing care and trust

Lídia Oliveira, Ana Caria and Diogo Nunes

Meditari Accountancy Research, 2024, vol. 32, issue 5, 1837-1866

Abstract: Purpose - Based on the comprehensive definition of accounting of Carnegieet al.(2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable. Design/methodology/approach - Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports. Findings - The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns. Originality/value - The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

Keywords: Accountability; Accounting as technical; Social and moral practice; Charities; Visual images; Annual and sustainability reports (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2024-2415

DOI: 10.1108/MEDAR-03-2024-2415

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