Rhetoric In Financial Reporting: A Case Study

Chariri, Anis (2007) Rhetoric In Financial Reporting: A Case Study. In: 8th Asian Academic Accounting Association Conference, 19-20 Agustus 2007, Yogyakarta.

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This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:rhetoric, financial reporting, legitimacy, narrative
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:582
Deposited By:Mr. Sugeng Priyanto
Deposited On:15 Sep 2009 21:32
Last Modified:15 Sep 2009 21:32

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