From folk‐tales to shareholder‐tales: semiotics analysis of the annual report
Abstract
Purpose
The purpose of this paper is to explore the use of semiotics analysis to better understand the annual report. It starts with the idea that the annual report is telling stories to the reader. As a form of novel, it can be analysed with the same instrument.
Design/methodology/approach
The goal here is methodological. It is to propose an organized body of techniques that will allow anybody to conduct analysis from it. Therefore, one example is used uniquely to illustrate the method. The advantages of semiotics over content analysis are numerous. Content analysis remains quite trivial (counting words), while semiotics analysis takes into account the structure of the story at many levels.
Findings
Framed by the categories of Aristotle's rhetoric, a method is developed that is replicable with a limited background in the source disciplines. The results suggest that the annual report is clearly telling stories and respond quite positively to this kind of approach.
Originality/value
Although it is often discussed as a general issue, there has so far been no proposal of an integrated method for analysing accounting narratives over content analysis.
Keywords
Citation
Breton, G. (2009), "From folk‐tales to shareholder‐tales: semiotics analysis of the annual report", Society and Business Review, Vol. 4 No. 3, pp. 187-201. https://doi.org/10.1108/17465680910994191
Publisher
:Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited