Pictures and the bottom line: the television epistemology of U.S. annual reports
Article Abstract:
The emphasis on visual design, gloss and novelty in US annual reports is examined. Specifically, the study seeks to disprove the claim of Cooper, Pheby, Pheby and Puxty (1992) that the use of pictures and other artwork in contemporary American corporation reports is purely for aesthetic reasons. It is argued instead that the visually striking formats of such reports reflect the essence of the reports' rhetoric and, therefore, represent a vital part of the truth claims of these documents. It is further proposed, based on Postman's (1985) critique of the epistemology of television, that the power of the television has made it necessary for reports to be 'kaleidoscopic, glamorous and entertaining' to be perceived by the public as valid.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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Internal control systems in US churches: an examination of the effects of church size and denomination on systems of internal control
Article Abstract:
It is common for churches not to recognize the need to have an effective system of internal control. If such a system is lacking, difficulties can arise regarding the management responsibilities of church officers and employees. In some cases, officers and employees could be tempted to become involved in dubious activities and accounting procedures. It is vital that pastors, employees and members of the congregation play an active role in evaluating internal accounting controls in local churches. An effective system of internal control must be regularly re-evaluated.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
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The farmers home administration and farm debt failure prediction
Article Abstract:
The adoption of a genetic-algorithm-derived neural network (NMM) model proved useful in evaluating the repayment capacity of loan applicants at the Farmers Home Administration. The model, which outlines a credit scoring system with multivariate input factors, has been found to improve the tradeoff between Type I and Type II errors by rendering the cutoff less arbitrary. The proposed framework further provides an optimal decision-making instrument for public policy leaders.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1999
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