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财务与会计学院“学术沙龙”第七十期简报

发布时间:2016-04-11 12:00:00

报告主题:PORTRAIT COMMUNICATION OF HUMAN INTELLECTUAL CAPITAL BETWEEN UK AND CHINESE FIRMS

报告人:傅国添  博士

时间201647日(星期四),下午2:00-3:00

举行地点:综合楼802会议室

内容提要

This paper aims to conduct a comparative study of portrait communication of aspects of human intellectual capital between UK and Chinese firms. Visual content analysis and is employed to investigate four portrait codes of the corporate annual reports of 150 companies (50 each from the UK, mainland China and Hong Kong) belonging to five sectors (Banking/Financial Services, Logistics, Energy, IT/Telecom, Retail). An interpretative and theoretical way is also used in the study. The study finds that portrait rhetoric is widely applied in the firms’ visual communication related to accounting intangibles and especially to human intellectual capital, and substantially distinct portrait distributions and differences in specific highlights are implemented by different industries in their annual reports and the influence of cultural factors on visual communication. The paper shows its originality value by providing such the first study on the analysis of portrait presentation in the reporting between UK and Chinese firms.