Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7414342 | Accounting Forum | 2018 | 11 Pages |
Abstract
Building on a sociological tradition of using photographs as a methodology, we suggest that accounting researchers more fully utilize photographs to understand accounting actors' everyday lives. While most accounting studies have focused on the photographic imagery in published documents, such as corporate annual reports, a few authors found photographs can highlight how physical artefacts can deliver symbolic messages. We explored photographs drawn from the Korean Association for Government Accounting (KAGA) to illustrate how social actors used physical artefacts. To guide our analysis, we relied on Bourdieu's theorization of how physical artefacts reflect forms of capital. We argue that the use of photographs as a methodology provides a deeper insight into the cultural and social meanings of physical artefacts as a form of language open to multiple interpretations by both the author and the reader.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Paul Ahn, Kerry Jacobs,