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The forms of repetition in social and environmental reports insights from Hume s notion of ‘impressions’

The forms of repetition in social and environmental reports insights from Hume s notion of ‘impressions’

 Pescia, Caterina.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 765-800. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessCooperative banksImpressionsNarrativesRepetitionSocial and environmental reportingVisuals+ 1 từ khóa
Tác giả CN Pescia, Caterina.
Nhan đề The forms of repetition in social and environmental reports: insights from Hume s notion of ‘impressions’ / Caterina Pescia, Ericka Costaa & Teerooven Soobaroyen.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 765-800.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper focuses on the use of repetition, both in narrative and visual forms, in social and environmental reports. It investigates the forms of repetition as a rhetorical device adopted by the preparer of a social and environmental report in helping the process of knowledge acquisition, as outlined by Hume [1739. A Treatise of Human Nature. Available from: http://www.gutenberg.org/files/4705/4705-h/4705-h.htm#link2H_4_0006]. Drawing from Hume s (1739) philosophical idea of an ‘impression’, and the work of Davison [2014a. Visual rhetoric and the case of intellectual capital. Accounting Organization and Society, 39 (1), 20–37], we classify repetitions into ‘identical’, ‘similar , and ‘accumulated’ forms. It is argued that the rationale for distinguishing between the different forms of repetition can be linked to their different potential or intensity in acting on different stimuli with a view to enhance learning. The empirical element of this study is based on the stand-alone social and environmental reports of a sample of 86 cooperative banks (CBs) in Northern Italy; the analysis of these reports indicates that repetition is widespread and that CBs use all forms of repetition, albeit to a varying extent within the different reported themes. The paper contributes to the literature by offering an alternative interpretation of repetition using an interdisciplinary perspective and by providing new insights on social and environmental reporting practices in the cooperative banking sector.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Cooperative banks
Từ khóa tự do Impressions
Từ khóa tự do Narratives
Từ khóa tự do Repetition
Từ khóa tự do Social and environmental reporting
Từ khóa tự do Visuals
Từ khóa tự do Italy
Tác giả(bs) CN Costaa, Ericka.
Tác giả(bs) CN Soobaroyen, Teerooven.
Nguồn trích Accounting and Business Research.- Volume 45, N6-7, 2015.
MARC
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245[1 0] |a The forms of repetition in social and environmental reports: insights from Hume s notion of ‘impressions’ / |c Caterina Pescia, Ericka Costaa & Teerooven Soobaroyen.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 765-800.
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490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This paper focuses on the use of repetition, both in narrative and visual forms, in social and environmental reports. It investigates the forms of repetition as a rhetorical device adopted by the preparer of a social and environmental report in helping the process of knowledge acquisition, as outlined by Hume [1739. A Treatise of Human Nature. Available from: http://www.gutenberg.org/files/4705/4705-h/4705-h.htm#link2H_4_0006]. Drawing from Hume s (1739) philosophical idea of an ‘impression’, and the work of Davison [2014a. Visual rhetoric and the case of intellectual capital. Accounting Organization and Society, 39 (1), 20–37], we classify repetitions into ‘identical’, ‘similar , and ‘accumulated’ forms. It is argued that the rationale for distinguishing between the different forms of repetition can be linked to their different potential or intensity in acting on different stimuli with a view to enhance learning. The empirical element of this study is based on the stand-alone social and environmental reports of a sample of 86 cooperative banks (CBs) in Northern Italy; the analysis of these reports indicates that repetition is widespread and that CBs use all forms of repetition, albeit to a varying extent within the different reported themes. The paper contributes to the literature by offering an alternative interpretation of repetition using an interdisciplinary perspective and by providing new insights on social and environmental reporting practices in the cooperative banking sector.
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