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The forms of repetition in social and environmental reports: insights from Hume’s notion of ‘impressions’

The forms of repetition in social and environmental reports: insights from Hume’s notion of ‘impressions’
The forms of repetition in social and environmental reports: insights from Hume’s notion of ‘impressions’
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.
repetition, impressions, narratives, visuals, social and environmental reporting, cooperative banks, Italy
0001-4788
765-800
Pesci, Caterina A.
8166532d-4cc9-4dbc-8cf3-90601b5b9379
Costa, Ericka
8eddaf2e-6486-439e-8f4c-123e9c41890c
Soobaroyen, Teerooven
6686e2f8-564f-4f7f-b079-9dc8a2f53a48
Pesci, Caterina A.
8166532d-4cc9-4dbc-8cf3-90601b5b9379
Costa, Ericka
8eddaf2e-6486-439e-8f4c-123e9c41890c
Soobaroyen, Teerooven
6686e2f8-564f-4f7f-b079-9dc8a2f53a48

Pesci, Caterina A., Costa, Ericka and Soobaroyen, Teerooven (2015) The forms of repetition in social and environmental reports: insights from Hume’s notion of ‘impressions’. Accounting and Business Research, 45 (6-7), 765-800. (doi:10.1080/00014788.2015.1084224).

Record type: Article

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.

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More information

Accepted/In Press date: 14 August 2015
e-pub ahead of print date: 11 November 2015
Published date: November 2015
Keywords: repetition, impressions, narratives, visuals, social and environmental reporting, cooperative banks, Italy
Organisations: Centre of Excellence for International Banking, Finance & Accounting

Identifiers

Local EPrints ID: 380853
URI: http://eprints.soton.ac.uk/id/eprint/380853
ISSN: 0001-4788
PURE UUID: f3b431e2-3a20-41a4-b86b-f638441a03de
ORCID for Teerooven Soobaroyen: ORCID iD orcid.org/0000-0002-3340-1666

Catalogue record

Date deposited: 15 Sep 2015 10:56
Last modified: 15 Mar 2024 03:35

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Contributors

Author: Caterina A. Pesci
Author: Ericka Costa
Author: Teerooven Soobaroyen ORCID iD

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