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  • Bài trích
  • The forms of repetition in social and environmental reports: insights from Hume s notion of ‘impressions’ /
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.
Đề mục chủ đề Accounting--Periodicals
Đề mục chủ đề Business--Periodicals.
Đề mục chủ đề Accounting--Research--Periodicals
Thuật ngữ không kiểm soát Cooperative banks
Thuật ngữ không kiểm soát Impressions
Thuật ngữ không kiểm soát Narratives
Thuật ngữ không kiểm soát Repetition
Thuật ngữ không kiểm soát Social and environmental reporting
Thuật ngữ không kiểm soát Visuals
Thuật ngữ không kiểm soát Italy
Tác giả(bs) CN Costaa, Ericka.
Tác giả(bs) CN Soobaroyen, Teerooven.
Nguồn trích Accounting and Business Research.- Volume 45, N6-7, 2015.
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0410 |aeng
044|aenk
1001 |aPescia, Caterina.
24510|aThe forms of repetition in social and environmental reports: insights from Hume s notion of ‘impressions’ /|cCaterina Pescia, Ericka Costaa & Teerooven Soobaroyen.
260|aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015.
300|apages 765-800.
3620 |aVol. 45, N.6-7 (2015)
490|aInstitute of Chartered Accountants in England and Wales.
520|aThis 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.
65000|aAccounting|vPeriodicals
65000|aBusiness|vPeriodicals.
65010|aAccounting|xResearch|vPeriodicals
6530 |aCooperative banks
6530 |aImpressions
6530 |aNarratives
6530 |aRepetition
6530 |aSocial and environmental reporting
6530 |aVisuals
6530 |aItaly
7001 |aCostaa, Ericka.
7001 |aSoobaroyen, Teerooven.
773|tAccounting and Business Research.|gVolume 45, N6-7, 2015.
890|a0|b0|c0|d0

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