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  • 1. Order onlineBuy this publication >>
    Eriksson, Emelie
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Patterns of corporate visual selfrepresentation in accounting narratives2017Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. External stakeholders increasingly expect non-numerical information about firms to be disclosed, and accounting narratives are a key medium for firms to account for their activities and maintain legitimacy as social actors. The question of which reporting conventions exist for legitimating selfrepresentations, especially from a visual perspective, remains unexplored. The purpose of this study is therefore to explore the empirical phenomenon of self-representations in accounting narratives in relation to legitimation rhetoric.

    The study is based on three research papers dealing with different patterns of self-representations in accounting-related narratives, including corporate reporting and business model diagrams. The examples are viewed through the theoretical lenses of semiotics and institutional theory, particularly legitimation theory. The study combines visual methods (visual content analysis and visual taxonomy) with other methods (interviews, text analysis) to conceptualize and exemplify what is meant by self-representations in accounting narratives. The study finds that there may be multiple parallel pre-visual self-representations at play to influence representations of the self, that visual self-representations are becoming more common in accounting narratives, and that several rhetorical strategies for legitimation are observable in these representations. By showing how diagrams can serve a legitimating purpose in accounting narratives, it is argued that diagrams should be considered on par with graphs and photographs as visual rhetorical devices in accounting narratives, and that they could be used as key communicative elements in the accounting process.

    Second, based on the longitudinal and comparative examples of self-representations, it is suggested that self-representations increasingly refer to abstract rather than concrete referents. This change is discussed in terms of the increasingly digital and service-based knowledge economy, where material referents give way to “amaterial” values. The contribution of this study is to describe selfrepresentations through several empirical examples, and to thereby increase awareness among practitioners and researchers of how visuals serve as communicative resources with legitimating functions in accounting narratives. Four concepts are proposed as tools for explaining the observed developments, and for improving visual literacy with regard to accounting narratives: inclusive perspective on accounting narratives, amateriality, self-representation, and diagrams.

    List of papers
    1. A visual perspective on value creation: Exploring patterns in business model diagrams
    Open this publication in new window or tab >>A visual perspective on value creation: Exploring patterns in business model diagrams
    2018 (English)In: European Management Journal, ISSN 0263-2373, E-ISSN 1873-5681, Vol. 36, no 4, p. 441-452Article in journal (Refereed) Published
    Abstract [en]

    This study was inspired by the diversity of styles found in the way companies represent their business model visually. Through the visual analysis of how 242 business model diagrams collected from websites and annual reports represent transformation of value, this study identifies a typology of four basic patterns of business model visualization. The typology adds to previous visualization research by proposing two new types of transformational diagram formats, namely transactive and cyclical structures. It is further argued that the typology can be used as a framework for researchers to describe, evaluate and compare the underlying logics of value creation in business model conceptualizations, and for practitioners to generate different business model designs by drawing on the benefits of visualization, such as a more holistic understanding of ideas, better buy-in and improved group communication. (C) 2017 Elsevier Ltd. All rights reserved.

    Place, publisher, year, edition, pages
    ELSEVIER SCI LTD, 2018
    Keywords
    Business model; Visual research; Diagrams; Corporate disclosure; Communication
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:liu:diva-151206 (URN)10.1016/j.emj.2017.12.002 (DOI)000442190600002 ()
    Available from: 2018-09-13 Created: 2018-09-13 Last updated: 2018-10-12
    2. Visual trends in the annual report: the case of Ericsson 1947-2016
    Open this publication in new window or tab >>Visual trends in the annual report: the case of Ericsson 1947-2016
    2018 (English)In: Corporate Communications. An International Journal, ISSN 1356-3289, E-ISSN 1758-6046, Vol. 23, no 3, p. 312-325Article in journal (Refereed) Published
    Abstract [en]

    Purpose: Disclosure research has argued that visuals are increasingly used in annual reports as a way to increase readability of the annual report, but comparatively little is known about of diagrams compared to graphs and photographs. The purpose of this paper is to provide a historical account of visuals use in corporate disclosure, with an emphasis on diagrams, to show changes from the 1940s until present-day reporting.

    Design/methodology/approach: Visual research methods were applied to analyze how diagrams, photographs and graphs were used in 69 annual reports of the Swedish telecom company Ericsson.

    Findings: Photographs have been used with increasing frequency since the 1950s. Graph and diagram use has increased significantly since the 1990s while photograph use remained stable, suggesting that graphs and diagrams increasingly complement photographs for visually representing the organization in corporate disclosure. Factors explaining the case company’s development include both internal (performance, individual preferences, shifting from a manufacturing-based strategy to a service-based strategy) and external (legislation, transformation of the telecom industry).

    Originality/value: Visual elements in annual reports are increasingly oriented toward immaterial representations of the organization’s standings and identity and diagrams are increasingly used and contribute to this. This finding motivates further research about diagram use in corporate communication, such as how different diagram types convey accounting messages, and whether diagrams serve as impression management devices. For regulators, it will be important to follow the emerging trend of diagram use, since it is becoming part of reporting practice.

    Place, publisher, year, edition, pages
    Emerald Group Publishing Limited, 2018
    Keywords
    Annual report, Longitudinal, Telecom, Diagrams, Historical study, Visual accounting
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:liu:diva-149264 (URN)10.1108/CCIJ-03-2017-0015 (DOI)
    Available from: 2018-10-12 Created: 2018-10-12 Last updated: 2018-12-12
    3. Communicating The Business Model at a Swedish Start-Up: An Interpretive Study
    Open this publication in new window or tab >>Communicating The Business Model at a Swedish Start-Up: An Interpretive Study
    2019 (English)In: Journal of Business Models, ISSN 2246-2465, Vol. 7, no 2, p. 14-30Article in journal (Refereed) Published
    Abstract [en]

    Purpose: Although the notion of articulating and communicating ideas is central to theories of business models, the current literature has scarcely explored how business models are used and communicated by practitioners. The label “business model” itself can both organize and construct beliefs and actions. The purpose of this paper is to explore the roles of practitioner-described business models by using an interpretive approach.

    Design/Methodology/Approach: The study is based on the case study of a Swedish technology start-up with a business model labelled “hardware plus software”. The firm’s conceptualizations of this business model in public and non-public sources were analysed in order to show how a practitioner-described business model was used.

    Findings and Contributions: The business model label can be used at different organizational levels using different levels of abstraction, and may include multiple—and sometimes conflicting—perspectives. The paper shows how a practitioner-defined business model label served as a communication device by supporting three roles: communicating strategy, learning from others, and articulating identity.

    Originality/Value: The study introduces the notion of the business model as a communication device by showing how the label itself both enables and constrains interpretations of the firm in practice. The finding of parallel representations contradicts the implicit assumption that firms refer to a “single business model” by showing the diversity of articulations of the business model depending on the time frame, the role of the communicator, and communication arenas.

    Place, publisher, year, edition, pages
    Aalborg Universitetsforlag, 2019
    Keywords
    communication, business model, archetypal label, case study, new venture, kommunikation, affärsmodell, arketyp, fallstudie, nystartat företag
    National Category
    Business Administration
    Research subject
    Economic Information Systems
    Identifiers
    urn:nbn:se:liu:diva-160201 (URN)
    Available from: 2019-11-26 Created: 2019-11-26 Last updated: 2020-01-15Bibliographically approved
  • 2.
    Havemo, Emelie
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    A visual perspective on value creation: Exploring patterns in business model diagrams2018In: European Management Journal, ISSN 0263-2373, E-ISSN 1873-5681, Vol. 36, no 4, p. 441-452Article in journal (Refereed)
    Abstract [en]

    This study was inspired by the diversity of styles found in the way companies represent their business model visually. Through the visual analysis of how 242 business model diagrams collected from websites and annual reports represent transformation of value, this study identifies a typology of four basic patterns of business model visualization. The typology adds to previous visualization research by proposing two new types of transformational diagram formats, namely transactive and cyclical structures. It is further argued that the typology can be used as a framework for researchers to describe, evaluate and compare the underlying logics of value creation in business model conceptualizations, and for practitioners to generate different business model designs by drawing on the benefits of visualization, such as a more holistic understanding of ideas, better buy-in and improved group communication. (C) 2017 Elsevier Ltd. All rights reserved.

  • 3.
    Havemo, Emelie
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Communicating The Business Model at a Swedish Start-Up: An Interpretive Study2019In: Journal of Business Models, ISSN 2246-2465, Vol. 7, no 2, p. 14-30Article in journal (Refereed)
    Abstract [en]

    Purpose: Although the notion of articulating and communicating ideas is central to theories of business models, the current literature has scarcely explored how business models are used and communicated by practitioners. The label “business model” itself can both organize and construct beliefs and actions. The purpose of this paper is to explore the roles of practitioner-described business models by using an interpretive approach.

    Design/Methodology/Approach: The study is based on the case study of a Swedish technology start-up with a business model labelled “hardware plus software”. The firm’s conceptualizations of this business model in public and non-public sources were analysed in order to show how a practitioner-described business model was used.

    Findings and Contributions: The business model label can be used at different organizational levels using different levels of abstraction, and may include multiple—and sometimes conflicting—perspectives. The paper shows how a practitioner-defined business model label served as a communication device by supporting three roles: communicating strategy, learning from others, and articulating identity.

    Originality/Value: The study introduces the notion of the business model as a communication device by showing how the label itself both enables and constrains interpretations of the firm in practice. The finding of parallel representations contradicts the implicit assumption that firms refer to a “single business model” by showing the diversity of articulations of the business model depending on the time frame, the role of the communicator, and communication arenas.

  • 4.
    Havemo, Emelie
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Digitala leantavlor?: Erfarenheter av införande och användning av digitala leantavlor i tre svenska organisationer2019Report (Other (popular science, discussion, etc.))
    Abstract [sv]

    I denna rapport undersöks leantavlor ur ett styrningsperspektiv genom att beskriva skillnader mellan analoga och digitala koordineringstavlor i leanbaserad styrning. Rapporten bygger på ett projekt som undersökt tre svenska organisationers tester av digitala leantavlor för att se hur dessa påverkar styrning av verksamheten.

    Studien visar att digitalisering kan påverka tavlans roll som fysisk mötesplats, gemensam agenda och informationsnav genom att digitalisering möjliggör icke-fysiska mötesplatser, fokus på mer dynamisk informationsvisning och förändrade informationsmönster genom integrerade flöden. Samtidigt är en styrka i lean att tavlan kombineras med möten, och tavlan är ofta en del i ett system där enskilda delar inte alltid kan förändras på kort sikt.

    Baserat på organisationernas erfarenheter och litteraturen så ges förslag för införande och användning av digitala leantavlor: (1) Identifiera verksamhetens behov, (2) Inventera verksamhetens digitala kompetenser, (3) Gör en riskbedömning och väg dessa mot förväntade vinster, (4) Skapa tillfällen för lärande före, under och efter införandet av tavlor, (5) Hitta ”lågt hängande frukter” (snabba, enkla förbättringar) från start, (6) Börja testa i liten skala och dra lärdomar av erfarenheterna.

  • 5.
    Havemo, Emelie
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Visual trends in the annual report: the case of Ericsson 1947-20162018In: Corporate Communications. An International Journal, ISSN 1356-3289, E-ISSN 1758-6046, Vol. 23, no 3, p. 312-325Article in journal (Refereed)
    Abstract [en]

    Purpose: Disclosure research has argued that visuals are increasingly used in annual reports as a way to increase readability of the annual report, but comparatively little is known about of diagrams compared to graphs and photographs. The purpose of this paper is to provide a historical account of visuals use in corporate disclosure, with an emphasis on diagrams, to show changes from the 1940s until present-day reporting.

    Design/methodology/approach: Visual research methods were applied to analyze how diagrams, photographs and graphs were used in 69 annual reports of the Swedish telecom company Ericsson.

    Findings: Photographs have been used with increasing frequency since the 1950s. Graph and diagram use has increased significantly since the 1990s while photograph use remained stable, suggesting that graphs and diagrams increasingly complement photographs for visually representing the organization in corporate disclosure. Factors explaining the case company’s development include both internal (performance, individual preferences, shifting from a manufacturing-based strategy to a service-based strategy) and external (legislation, transformation of the telecom industry).

    Originality/value: Visual elements in annual reports are increasingly oriented toward immaterial representations of the organization’s standings and identity and diagrams are increasingly used and contribute to this. This finding motivates further research about diagram use in corporate communication, such as how different diagram types convey accounting messages, and whether diagrams serve as impression management devices. For regulators, it will be important to follow the emerging trend of diagram use, since it is becoming part of reporting practice.

1 - 5 of 5
CiteExportLink to result list
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf