Rhetorics in Financial Reporting: An Interpretive Case Study

Authors

  • Anis Chariri Fakultas Ekonomi, Universitas Diponegoro, Semarang

DOI:

https://doi.org/10.9744/jak.12.2.pp.%2053-70

Keywords:

Rhetorics, financial reporting, legitimacy, narrative, qualitative

Abstract

This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.

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Published

2011-06-23