The triple visual: Translations between photographs, 3‐D visualizations and calculations

Abstract

Purpose

The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

Design/methodology/approach

It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.

Findings

It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.

Research limitations/implications

This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.

Originality/value

The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

Citation

Justesen, L. and Mouritsen, J. (2009), "The triple visual: Translations between photographs, 3‐D visualizations and calculations", Accounting, Auditing & Accountability Journal, Vol. 22 No. 6, pp. 973-990. https://doi.org/10.1108/09513570910980490