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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The Portrayal of Accounting Firms : A Visual Analysis of Images in Annual Reports

Bäckmark, Linnéa, Ek, Matilda January 2023 (has links)
Purpose: The purpose of this thesis is to contribute to a more comprehensive understanding of accounting firms’ visual portrayal.  Theoretical perspectives: Institutional theory, stereotype theory, legitimacy theory, stakeholder theory, and framing theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis.  Methodology: Images in the annual reports of the Big 4 accounting firms in Sweden have been analyzed over a ten-year period. In total, 654 images have been coded and analyzed based on seven concepts. The first three concepts, namely gender, ethnicity, and age, are based on a visual content analysis. For the remaining concepts: professionalism, environmental sustainability, technology, and well-being, inspiration has been drawn from a visual grading analysis. In addition, secondary data concerning various events on a firm, institutional, and macro level that are related to the concepts of this thesis have, in essence, been collected from online news articles and annual reports of the Big 4 accounting firms in Sweden.  Findings: The findings show that the portrayal of professionalism is rather high but that a downward trend can be observed for most accounting firms. Instead, more room is given to the portrayal of other aspects which mainly revolves around environmental sustainability and well-being. The portrayal of ethnicity and young people show an upward trend for most accounting firms whereas there is a rather high portrayal of women in most years. Furthermore, the portrayal in accounting firms’ annual reports seem to be somewhat related to internal as well as external events.

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