作者
Merridee Bujaki, Bruce McConomy
发表日期
2012/9/14
期刊
Accounting, Auditing & Accountability Journal
卷号
25
期号
7
页码范围
1113-1139
出版商
Emerald Group Publishing Limited
简介
Purpose
This paper seeks to analyze the use of metaphor in the 1997‐2006 letters to shareholders (LTS) of Nortel Networks Corporation (Nortel). It aims to assess the prevalence of metaphor and changes in the use of metaphor as turnover in corporate leadership took place and as Nortel's financial fortunes changed.
Design/methodology/approach
Metaphors in the LTS are part of a corporation's voluntary disclosures, which in turn may be used for impression management purposes. The paper uses discourse analysis, in particular quantitative and qualitative content analysis, of the LTS to identify key metaphors and to evaluate changes in the prevalence of these metaphors across corporate leaders and during phases of growth and decline.
Findings
Several key metaphors are identified in Nortel's letters to shareholders, including science, journey, vision, construction and theatre. Evidence is also found that …
引用总数
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学术搜索中的文章
M Bujaki, B McConomy - Accounting, Auditing & Accountability Journal, 2012