Using photographs in interpreting cultural and symbolic meaning: a reflection on photographs of the Korean Association for Government Accounting

Ahn, P. and Jacobs, K. (2018) Using photographs in interpreting cultural and symbolic meaning: a reflection on photographs of the Korean Association for Government Accounting. Accounting Forum, 42(1), pp. 142-152. (doi: 10.1016/j.accfor.2017.08.002)

Abstract

Building on a sociological tradition of using photographs as a methodology, we suggest that accounting researchers more fully utilize photographs to understand accounting actors’ everyday lives. While most accounting studies have focused on the photographic imagery in published documents, such as corporate annual reports, a few authors found photographs can highlight how physical artefacts can deliver symbolic messages. We explored photographs drawn from the Korean Association for Government Accounting (KAGA) to illustrate how social actors used physical artefacts. To guide our analysis, we relied on Bourdieu’s theorization of how physical artefacts reflect forms of capital. We argue that the use of photographs as a methodology provides a deeper insight into the cultural and social meanings of physical artefacts as a form of language open to multiple interpretations by both the author and the reader.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Ahn, Dr Paul
• Authors: Ahn, P., and Jacobs, K.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting Forum
• Publisher: Elsevier
• ISSN: 0155-9982
• ISSN (Online): 1467-6303
• Published Online: 05 September 2017
• Copyright Holders: Copyright © 2017 Elsevier Ltd.
• First Published: First published in Accounting Forum 42(1): 142-152
• Publisher Policy: Reproduced in accordance with the publisher copyright policy