Multi-faceted outlook on the genre of corporate annual reports / Misyana Susanti Husin, Afida Mohd Ali and Shameem Rafik Galea

Husin, Misyana Susanti and Mohd Ali, Afida and Rafik Galea, Shameem (2011) Multi-faceted outlook on the genre of corporate annual reports / Misyana Susanti Husin, Afida Mohd Ali and Shameem Rafik Galea. In: Across Borders. Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka, Alor Gajah, Melaka, p. 71. ISBN 978-967-11354-1-9 (Submitted)

Abstract

This article reviews recent studies (post 2000) on the genre of corporate annual reports (CARs). Subsumed under the umbrella of corporate disclosure discourse, this genre has been scrutinised from multi-disciplinary angles, ranging from accounting, linguistics to business communication. This paper presents various theoretical perspectives which have been applied to this genre, including legitimacy theory, genre theory, semiotics, communication and business management theories. The variables which are mainly studied in annual reports pertain to readability, form and communicative functions, moves, structure, concealment of negatives and Pollyanna effect, corporate social responsibility, gender roles, corporate culture of companies, promotional strategies and mythmaking. This review also provides insight into the methods used in analysing CARs from content analysis to corpus linguistics. Narrowing down the literature towards language analysis, the review revealed a gap in methodology in combining textual analysis with semiotics in relation to the practice of corporate social responsibility (CSR) or sustainability practices, especially in Malaysia. This is probably due to the fact that CSR reporting is still at its infancy stage and including it in the annual reports is still on a voluntary basis by the companies.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Husin, Misyana Susanti
UNSPECIFIED
Mohd Ali, Afida
UNSPECIFIED
Rafik Galea, Shameem
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Team Member
Omar, Roaimah
UNSPECIFIED
Team Member
Loh Er Fu, David
UNSPECIFIED
Team Member
Abu Bakar, Nor Raihan
UNSPECIFIED
Team Member
Gafar@Abd Ghaffar, Siti Zuraina
UNSPECIFIED
Team Member
Khamis, Muhamad Hanapi
UNSPECIFIED
Team Member
Sah Allam, Siti Nurshahidah
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Disclosure in accounting
Divisions: Universiti Teknologi MARA, Melaka > Bahagian Penyelidikan dan Jaringan Industri, UiTM Melaka
Page Range: p. 71
Keywords: Corporate annual reports; Disclosure discourse; Corporate social responsibility
Date: 2011
URI: https://ir.uitm.edu.my/id/eprint/77684
Edit Item
Edit Item

Download

[thumbnail of Abstract Only] Text (Abstract Only)
77684.pdf

Download (3MB)

ID Number

77684

Indexing

Statistic

Statistic details