The portrayal of gender in annual reports in Thailand

This paper analyses the portrayal of gender in corporate annual reports, using annual reports of companies in Thailand over the last decade and a half as a case study. Conceptualised in terms of Habermas’ theory of communicative rationalisation, this paper investigates how companies, through accounting reporting and its use of pictures, project an attitude towards gender which tends to reflect and consolidate rather than promote change in perceptions of gender relations within Thai society. The pictorial analysis shows that, despite women's substantial contribution to the economic success of Thailand, the portrayal of women, unlike photographs of men, tends generally to present women in subsidiary roles. Using Habermas’ theory of communicative interaction as an analytical template, the paper aims to suggest directions for constructive change in accounting reporting in Thailand.