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The purpose of this paper is to discuss how “the visual” might be conceptualised more broadly as a useful development of qualitative methodologies for organizational research. The paper introduces the articles that form the basis of this special issue of QROM, including a review of related studies that discuss the analysis of organizational visuals, as well as extant literature that develops a methodological agenda for visual organizational researchers.

The Guest Editors’ conceptual arguments are advanced through a literature review approach.

The Guest Editors conclude that studying “the visual” holds great potential for qualitative organizational researchers and show how this field is fast developing around a number of interesting image‐based issues in organizational life.

A future research agenda is articulated and the special issue that this paper introduces is intended to serve as a “showcase” and inspiration for qualitative researchers in organizations and management studies.

This issue of QROM is the first collection of visual research articles addressing business and management research. The Guest Editors’ introduction to it seeks to frame its contents in contemporary interdisciplinary debates drawn from the wider social sciences and the arts.

The purpose of this paper is to examine the effects of education and experiential learning on counseling student’s perceptions of substance use and counseling those with substance-related problems. Some counselors report having had negative experiences and beliefs about substance use, abuse, and persons with substance related-problems. A counselor’s negative beliefs and experiences can impair their capacities of working effectively and empathetically with persons who seek help for substance abuse problems. Research reports that education can assist helping professionals to be able to work more efficiently with clients with substance abuse struggles by increasing awareness of substance abuse problems, enhancing empathy, increasing professional’s ability to relate with what clients may be experiencing, training in appropriate interventions, and referral skills.

This study measured changes in students’ attitudes toward addictions following completion of a 15-week addictions counseling course, which incorporated multiple experiential activities in conjunction with information about the effects of various substances and different treatment modalities.

The results revealed significant changes in treatment intervention and non-stereotyping.

These changes suggest education might affect attitudes toward substance abuse. The implications of this study can guide counselor educators in designing effective addictions courses and can lead to future discussions on how to use experiential learning in the classroom.

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability.

The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches.

It is hoped that the issues and approaches explored in this paper, together with those of the various papers of this AAAJ special issue, will stimulate increased research on visual perspectives on accounting and accountability.

The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors.

The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend utilizes inquiry-based learning concept and educational activities to foster counselor education training programs fast-forward in meeting the social demands and global challenges. The discussion is based on the theme emerged from an interpretive case study research conducted by the authors, in addition to the insightful literature authored by the profound educators and counseling researchers, globally. Teaching and learning counseling ethics education is an integrative effort and is more than just content acquisition from textbooks. In addition, the inquiry-based teaching and learning approach can be a tool in finding solutions for authentic problems through in-depth investigations while learning counseling ethics education. This chapter hopefully will improve counselor educators’ ability, strengthen counselor education training programs’ capability, and expand counseling students ethical competency; for creating innovations and adaptations in teaching and learning counseling ethics education, utilizing inquiry-based learning toward enhanced professional ethical practice in counseling realm.

The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental responsibility.

The paper's methodology is a three‐by‐two between‐subjects design experiment, manipulating presentation medium and industry type. Participants viewed social and environmental web site disclosures and completed and communicated their perceptions of trust and the experimental companies' corporate social responsibility.

The presentation medium richness of social and environmental web site disclosures is positively associated with: trusting intentions, but not trusting beliefs, of web site users; and user perception of corporate social and environmental responsibility.

As with all controlled experiments, the research design focused on internal validity to maintain control over the task design, manipulation, and measurement of variables. While this required trade‐offs with external validity, the task was designed based on real‐world scenarios to maintain high levels of external validity within the experimental setting.

The paper provides evidence that corporations could use enhanced web‐based technology to potentially mislead users regarding their performance in the social domain.

The paper extends the visual disclosure literature by examining the richness of the image/visual media, and investigates whether user perceptions are impacted by the variations in its richness.

This paper aims to explore the entangling of economic, social and cultural values which circulate in visual branding, reflect business practice and add intangibles to organisations.

The study is placed in the context of the difficulties and shortcomings of accounting for brands. A conceptual framework is constructed, based in critical theory from arts disciplines, notably from the thought of Barthes, Panofsky and Peirce. The icon is a primary denotation or representation. Iconography is a secondary level of coded meaning. Iconology is an interpretation that calls on the unconscious. Intermingling of the icon and the logos is considered. This accounting context and arts framework are used to compare the financial statements of the Bradford & Bingley Bank with its visual branding.

The financial statements are almost silent regarding brands, in line with regulation. In response to the greater competition that accompanied deregulation and globalisation, the Bank's lending and funding practices become more innovative. The visual framework reveals a changing iconography and iconology where class, detectives, music hall and the bowler‐object may be discerned. An iconology is suggested of dreamlike connotations and magical powers in the collective unconscious. The Bradford & Bingley have actively managed their visual branding to reflect and appeal to a changing society, and a more competitive business environment.

The study provides a model which may be applied to visual aspects of financial reporting and branding. It would benefit from an assessment of readership impact.

The analysis is of interest to accounting researchers, practitioners, trainees and auditors. It illuminates the ways in which visual branding interacts with business practices and conveys intangible values that are not reflected in the accounts.

The paper augments theoretical and empirical work on visual images in accounting.

The aim of this paper is to find the relationship between the purely representational aspects of the statements of account and the everyday lived experiences of those who were directly affected by the Bhopal Gas Tragedy in India in 1984. The paper seeks to consider the rhetorical force of photography in capturing the tragic and to compare this with the position adopted by Union Carbide in accounting for the catastrophe.

The paper reviews the Bhopal Gas Tragedy and draws on the works of Philippe Lacoue‐Labarthe and Julia Kristeva to examine the relationship between photographic representation and statements of account.

The rhetorical character of the ways in which the tragedy has been represented and the impact of the photographic image when set against the statement of account is considered. The photographic image is an attempt to restore the body to the text, to bear in mind that, in the face of inevitable abstract, it is important to remember the body, albeit with the caveat that the image too succumbs to the force of rhetoric. Nonetheless, the image reminds one that one is dealing not only with figures and statements but also with life and death.

The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in disaster analysis, the co‐existence of multiple perspectives and fragmented stories i.e. a dialogic approach, is paramount to gaining an insight into the complexity of the system which has failed. The paper demonstrates how images can complement cosy, coherent, monologic statements of accounts and help to retain the human character of disaster.

In 1976, in a speech at Ruskin College, Oxford, Prime Minister James Callaghan asked ‘Why is it that such a high proportion of girls abandon science before leaving school?’ (Gillard, 2018). Little has changed over the last 40 years; a recent report from the National Audit Office (2018, p. 28) stated that only 8% of science, technology, engineering and mathematics (STEM) apprenticeships were taken up by women in 2016/2017 and that the shortage of STEM skills in the workforce is a key UK economic problem. However, just as the Aldridge marriage has been the source of considerable interest and the site of significant financial investment in terms of designer kitchens and expensive holidays, so has the issue of ‘girls in science’ been a consistently debated topic and taken up a large chunk of government and industry spending. Research (Archer et al., 2013) suggests that although children enjoy their science experiences in school, too few pupils aspire to a STEM career. It reveals that the pupils most likely to aspire to careers in science are those whose families have high ‘science capital’ which ‘refers to the science-related qualifications, understanding, knowledge (about science and “how it works”), interest and social contacts (e.g. “knowing someone who works in a science-related job”)’ (Archer et al., 2016, p. 3).

Episodes of The Archers are full of scientific talk, from herbal leys to plate meters. This chapter looks at how the science capital in Ambridge is shared. Why is Alice Carter an engineer and not Emma Grundy? Will Kiera Grundy choose physics A level? Who are the female STEM role models? How can the concept of science capital help us to understand the career paths of Ambridge residents? Will the young girls of Ambridge remedy the gender imbalance in STEM careers?

The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last four decades.

Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts, and whether the image produced reflects a wide social change in society.

It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper‐modernity.

The image of the accountants has implications for the development of the accounting profession. In particular, the move towards hyper‐modernity, where empathy towards others and the virtues of self‐discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession.

Although there has been some research into the image of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants.

The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.

It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.

This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.

The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.