Communication and antithesis in corporate annual reports: a research note

Abstract

The paper aims to identify one of the communication techniques which creative designers may use in the Annual Review/Annual Report and Accounts, described by Hopwood (1996) as a ‘largely unresearched document’. It offers a new dimension to add to existing work on graphs, accounting narratives, readability and visual images by Armenic & Craig (2000), Beattie & Jones (1992, 1994, 1996, 1997, 1999, 2000), Courtis (1995, 1998), Graves et al (1996), McKinstry (1996), Preston et al (1996), Walters-York (1996). Using analytical methods from within artistic disciplines, the paper examines the use of antithesis in structure, visual material and text of Reuters 2000 Annual Review and Report and Accounts. It is suggested that the framing and communicative power of such techniques may supplement the accounting disclosures. Further possible applications and lines of enquiry are outlined.