Pesci, C and Costa, E and Soobaroyen, T (2015) The forms of repetition in social and environmental reports: insights from Hume's notion of ?impressions? Accounting and Business Research, 45 (6/7). pp. 765-800. DOI https://doi.org/10.1080/00014788.2015.1084224
Pesci, C and Costa, E and Soobaroyen, T (2015) The forms of repetition in social and environmental reports: insights from Hume's notion of ?impressions? Accounting and Business Research, 45 (6/7). pp. 765-800. DOI https://doi.org/10.1080/00014788.2015.1084224
Pesci, C and Costa, E and Soobaroyen, T (2015) The forms of repetition in social and environmental reports: insights from Hume's notion of ?impressions? Accounting and Business Research, 45 (6/7). pp. 765-800. DOI https://doi.org/10.1080/00014788.2015.1084224
Abstract
This paper focuses on the use of repetition, both in narrative and visual forms, in social and environmental reports. It investigates the forms of repetition as a rhetorical device adopted by the preparer of a social and environmental report in helping the process of knowledge acquisition, as outlined by Hume (1739). Drawing from Hume?s (1739) philosophical idea of an ?impression?, and the work of Davison (2014a) we classify repetitions into ?identical?, ?similar? and ?accumulated? forms. It is argued that the rationale for distinguishing between the different forms of repetition can be linked to their different potential or intensity in acting on different stimuli with a view to enhance learning. The empirical element of this study is based on the stand-alone social and environmental reports of a sample of 86 cooperative banks in Northern Italy; the analysis of these reports indicates that repetition is widespread and that cooperative banks use all forms of repetition, albeit to a varying extent within the different reported themes. The paper contributes to the literature by offering an alternative interpretation of repetition using an interdisciplinary perspective and by providing new insights on social and environmental reporting practices in the cooperative banking sector.
Item Type: | Article |
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Uncontrolled Keywords: | repetition; impressions; narratives; visuals; social and environmental reporting; cooperative banks; Italy |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 25 May 2016 07:01 |
Last Modified: | 30 Oct 2024 20:39 |
URI: | http://repository.essex.ac.uk/id/eprint/16782 |
Available files
Filename: ABR 2015 Paper.pdf