EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856

2000 ◽  
Vol 27 (1) ◽  
pp. 1-42 ◽  
Author(s):  
Gary John Previts ◽  
William D. Samson
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
University Of Alabama ◽  
Complete Collection ◽  
Archival Collection ◽  
Annual Reporting ◽  
The University ◽  
Disclosure Practice ◽  
Corporate Practice

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.

scholarly journals Visual trends in the annual report: the case of Ericsson 1947-2016

2018 ◽  
Vol 23 (3) ◽  
pp. 312-325 ◽  
Author(s):  
Emelie Havemo
Keyword(s):  
Impression Management ◽  
Design Methodology ◽  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
Content Type ◽  
Visual Research ◽  
Visual Research Methods ◽  
Visual Elements ◽  
Reporting Practice

PurposeDisclosure research has argued that visuals are increasingly used in annual reports as a way to increase readability of the annual report, but comparatively little is known about of diagrams compared to graphs and photographs. The purpose of this paper is to provide a historical account of visuals use in corporate disclosure, with an emphasis on diagrams, to show changes from the 1940s until present-day reporting.Design/methodology/approachVisual research methods were applied to analyze how diagrams, photographs and graphs were used in 69 annual reports of the Swedish telecom company Ericsson.FindingsPhotographs have been used with increasing frequency since the 1950s. Graph and diagram use has increased significantly since the 1990s while photograph use remained stable, suggesting that graphs and diagrams increasingly complement photographs for visually representing the organization in corporate disclosure. Factors explaining the case company’s development include both internal (performance, individual preferences, shifting from a manufacturing-based strategy to a service-based strategy) and external (legislation, transformation of the telecom industry).Originality/valueVisual elements in annual reports are increasingly oriented toward immaterial representations of the organization’s standings and identity and diagrams are increasingly used and contribute to this. This finding motivates further research about diagram use in corporate communication, such as how different diagram types convey accounting messages, and whether diagrams serve as impression management devices. For regulators, it will be important to follow the emerging trend of diagram use, since it is becoming part of reporting practice.

scholarly journals CSR disclosure in response to major airline accidents: a legitimacy-based exploration

2016 ◽  
Vol 7 (1) ◽  
pp. 26-43 ◽  
Author(s):  
Petros Vourvachis ◽  
Thérèse Woodward ◽  
David G. Woodward ◽  
Dennis M Patten
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
Content Type ◽  
Social Legitimacy ◽  
Airline Accidents ◽  
Major Airlines ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Practical Implications

Purpose – The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic accidents suffered by major airlines. Design/methodology/approach – The authors use content analysis to examine changes in annual report disclosure in response to four separate airline disasters. The authors adopt two classification schemes and two measurement approaches to explore these changes. Findings – The authors find that for three events the organizations appear to have responded with considerable increases in CSR disclosure that are consistent with attempts of legitimation. For one of the events examined, the authors find no disclosure response and suggest that this could be due to the company’s unwillingness to accept responsibility. Research limitations/implications – The study’s focus on major airlines that have suffered an accident with available annual reports in English meant that other companies had to be excluded from the analysis. Practical implications – The findings demonstrate the use of the annual report as a legitimation tool and further highlight the need for greater transparency and comparability across publications. Originality/value – The paper adds to the scarce literature examining corporate disclosure reactions following threats to their social legitimacy.

scholarly journals The need to improve enterprises’ annual reporting in the context of its users’ characteristics. Evidence from Poland

2020 ◽  
Vol 109 (165) ◽  
pp. 157-172
Author(s):  
Ewa Śnieżek ◽  
Michał Wiatr ◽  
Katarzyna Ciach ◽  
Joanna Piłacik
Keyword(s):  
Information Needs ◽  
Online Survey ◽  
Annual Report ◽  
Annual Reports ◽  
Or Education ◽  
Financial Analyst ◽  
Internal Auditor ◽  
Business Information ◽  
Annual Reporting ◽  
Research Gap

Purpose: The purpose of the paper is to present the results of research among Polish annual report users on their information needs regarding improving the financial and non-financial information in annual reports. Methodology/approach: The study was conducted using two research techniques. The first one is an online survey addressed to respondents of an external database; the second one is individual inter-views. The 694 responses were analyzed to find a relationship between the responses and the characteris-tics of the respondents, such as gender, age, or education. The survey was conducted among people se-lected randomly who had experience in professions such as tax advisor, accountant, chartered accountant, financial analyst, financial advisor, investor, controller, management accounting specialist, internal auditor, and manager. Findings: The data analysis showed the legitimacy of the actions taken to improve the ap-proach to both the scope and structure of annual reports in the context of their users’ needs. However, like any empirical study, the results of this study should be interpreted with caution. While the research is an attempt to fill the research gap in the area under study, it is also relevant to practice. Originality/value: The results can contribute to a better understanding of the needs of users of business information, and thus, the opportunity to meet them.

THE CHANGING FORM OF THE CORPORATE ANNUAL REPORT

1994 ◽  
Vol 21 (1) ◽  
pp. 215-232 ◽  
Author(s):  
Tom Lee
Keyword(s):  
Annual Report ◽  
Business Management ◽  
Corporate Identity ◽  
Small Sample ◽  
Historical Change ◽  
Annual Reports ◽  
Visual Metaphors ◽  
Corporate Character ◽  
Annual Reporting ◽  
Using Data

The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of establishing corporate identity in a consumer-oriented world. This raises concern about the effectiveness of such reports as mechanisms of corporate governance.

scholarly journals A statistical analysis of Cambridge University Health Service records, 1948–50

1951 ◽  
Vol 49 (1) ◽  
pp. 81-91 ◽  
Author(s):  
Norman T. J. Bailey
Keyword(s):  
Health Service ◽  
Annual Report ◽  
Annual Reports ◽  
Record System ◽  
Cambridge University ◽  
Physical Measurements ◽  
Chest X Ray ◽  
Clinical Records ◽  
The University ◽  
Voluntary Basis

The Cambridge University Health Service started work in October 1948. So far it has been restricted to preventive measures and has been confined to new entrants to the University on an entirely voluntary basis. The Service provides a clinical examination and a chest X-ray. A general survey of the scope of the Service and the results obtained have been given in the annual reports of the Senior Health Service Officer, Sir Alan Rook (1950, 1951). In addition to the original clinical records a Hollerith punched-card record system has been used since the inception of the Service to facilitate detailed investigations. In Appendix I to the first annual report mentioned above (Rook, 1950) I gave a few preliminary results on various physical measurements for the first 900 men examined. It has now been possible to complete a much more extensive investigation, the results of which are given in the present paper. In some cases this has been based on the completed records for the year 1948–9, while in others the records for the two years 1948–50 have been utilized. I have already given a brief summary of the contents of this paper in Appendix I to the second annual report (Rook, 1951).

scholarly journals An Empirical Investigation on Annual Reporting Practices of Malaysian State Islamic Religious Councils: Issues and Challenges

2020 ◽  
Vol 31 ◽  
pp. 55-65
Author(s):  
Rosnia Masruki ◽  
Noor Azlinna Azizan
Keyword(s):  
Empirical Investigation ◽  
Annual Report ◽  
Reporting Guidelines ◽  
Annual Reports ◽  
Top Management ◽  
Structured Interviews ◽  
Reporting Practices ◽  
Total Absence ◽  
Annual Reporting

This paper aims to evaluate the extent and quality of disclosure of annual report and to investigate in-depth explanation on the obtained evaluation. Specifically, semi-structured interviews are conducted to address the reasons/constraints of such disclosure/non-disclosure and for not preparing an annual report. This study found that there are external and internal problems in preparing annual reports; where it was inferred that the internal problems are more serious. The former consists of lack of enforcement and reporting guidelines, whereas the latter includes attitudes of top management, lack of staff, difficulties in preparing annual reports and transformation of SIRC organisations. However, such a lack of enforcement is the main reason for the inconsistency of the annual report disclosure of some SIRC and its total absence from others. This was highlighted by majority of the interviewees. Despite of those problems, most of the SIRC’s accountants claim that they are becoming more active in issuing annual reports. It seems advantageous to address those issues and challenges and SIRC should consider producing a comprehensive annual report for the discharge of their accountability and thus, encourage more funding. They should be more transparent to enhance accessibility, concerning the extent and quality of the disclosure.Consequently, this study was able to make empirical contributions to the literature, and particularly to the practice and knowledge of this type of institutional accounting.

scholarly journals Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

2020 ◽  
Vol 33 (8) ◽  
pp. 1997-2025
Author(s):  
Ciaran Connolly ◽  
Martin Kelly
Keyword(s):  
Social Enterprise ◽  
Annual Report ◽  
Annual Reports ◽  
Content Type ◽  
Organizational Contexts ◽  
Social Mission ◽  
The United Kingdom ◽  
Legal Obligations ◽  
The Social ◽  
Annual Reporting

PurposeDrawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.Design/methodology/approachAfter developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.FindingsThe results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.Originality/valueIn response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.

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