Imag(in)ing annual reports

Article Abstract:

The importance of visual images in corporate annual reports is investigated. The study recognizes the value of these images as a tool that companies use in representing themselves to the public. It seeks to examine various ways of seeing images, namely those of uncritically determining the underlying corporate message; looking for the ideological content of the image or recognizing its absence; and acknowledging the multiplicity, contradiction, changeability and equivocalness of the meanings of the images. It is argued that these different ways of seeing often conflict with one another, but each can provide valuable insights into the use of visual images in annual reports. Data for the study are drawn from US corporate reports between the late 1980s and early 1990s.

Usage, Portrayals, Photographs, Corporation reports, Company reports

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Accounting and the state: consequences of merger and acquisition accounting in the U.S. hospital industry

Article Abstract:

The relationships among government, industry, and accounting policy were investigated by studying the effects of merger and acquisition accounting in hospitals. Political antecedents, distributional consequences, and organizational consequences of accounting policies used by the Medicare health insurance system were studied. Organizational and political theory were used to explain the effects of state accounting policy in hospitals. The results indicated that Medicare capital payments were increased by approximately $2.4 million in 1981 by merger and acquisition accounting, and that cost-based contracting legitimized state welfare legislation and reproduced existing relations of production and distribution.

Hospitals, Laws, regulations and rules, Acquisitions and mergers, Accounting and auditing, Accounting

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