Econological Approach toward Annual Reports

• Project/Area Number: 07630123
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: YAMAJI Hidetoshi Research Institute for Economic & Business Administration, Kobe University, Professor, 経済経営研究所, 教授 (40127410)
• Co-Investigator(Kenkyū-buntansha): TAKASU Norio School of Business and Economics, Kinki University, Professor, 商経学部, 教授 (70148732) ; NAKANO Tsuneo School of Business Administration, Kobe University, Professor, 経営学部, 教授 (60093522)
• Project Period (FY): 1995 – 1996
• Project Status: Completed (Fiscal Year 1996)
• Budget Amount: ¥1,000,000 (Direct Cost: ¥1,000,000); Fiscal Year 1996: ¥400,000 (Direct Cost: ¥400,000); Fiscal Year 1995: ¥600,000 (Direct Cost: ¥600,000)
• Keywords: image / photography / big business / consolidations / public relations / icon / information disclosure / reconcile / パブリックリレーションズ / 公開 / 画像 / まなざし / 大衆 / アニュアル・レポート / 情報

Research Abstract

We analyzed the social meanings of photographic information disclosure carried by big business in the early 20th century of the United States. Big corporations aimed to reconcile employees and interested groups by disclosing accounting information and visual information. In particular disclosing visual information was intended to present new way of living a life so that white-color and blue-color employees accepted their new way of life and had an inclination not to raise labor conflict.
Moreover the federal government used visual information for farm securities. It also employed photography in World War II to stimulate soldiers.
In the United States information disclosure is a kind of social strategy and social institution. So we should not treat accounting information disclosure only as raising capital funds.