Exploring the main discourses and power relations in the disclosure on social inequality issues in corporate narratives /
This research aims at exploring the main discourses and understanding the power relationship in the language and presentation of the disclosures on social inequality issues in corporate narratives. The research was conducted in three stages. The objective of the first stage was to explore the main d...
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| 主要作者: | |
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| 格式: | Thesis |
| 語言: | English |
| 出版: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2017
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| 主題: | |
| 在線閱讀: | http://studentrepo.iium.edu.my/handle/123456789/3152 |
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| 總結: | This research aims at exploring the main discourses and understanding the power relationship in the language and presentation of the disclosures on social inequality issues in corporate narratives. The research was conducted in three stages. The objective of the first stage was to explore the main discourses and understand the power relationship in the language and presentation of the disclosures on social inequality issues in the sustainability reports of Fortune 500 companies. The main purpose of the second stage was to explore the main discourses and understand the power relationship in the language and presentation of the disclosures on social inequality issues in the annual reports of the companies of a developing economy – Bangladesh. The method that was applied in both of these stages is Critical Discourse Analysis (CDA). It was found that the three dominant social inequality discourses that exist in these reports are: (i) discourses in relation to economic inequality, (ii) discourses related to gender inequality and (iii) discourses related to racial and ethnic inequality. It was seen that companies used the language and presentation style strategically to convince the readers. The companies tried to portray themselves as 'distress relievers' and 'capable' enough to deal with the social inequality issues. They portrayed themselves as the symbols of 'kindness' and 'development'. In this way, the spirit of capitalism was glorified. In the third stage of this research, the main reasons behind the disclosure/non-disclosure of social inequality issues by Bangladeshi companies were explored by conducting interviews with the professional accountants of Bangladesh. It was found that these professional accountants think that though in these reports, the discourse of 'social welfare' gets highlighted; there lies profit and survival motives behind them. In general, very few Bangladeshi companies report on social inequality issues. According to the interviewees, the main reason behind this lies in the socio-cultural structure of Bangladesh. In general, in Bangladesh, people who are powerful do not discharge accountability to the less powerful group. The interviewees mentioned that Bangladeshi companies are very powerful agents in Bangladeshi society. They hold money and political power. That is why they can 'avoid' being accountable. The research concludes that as the representatives of 'capitalism', companies are mostly inclined to generating profits. Though the discourse of 'social welfare' is highlighted in these reports, it is in fact a 'secondary' issue. The companies make strategic use of language and presentation (such as graphs and other visuals) that create a 'surface illusion' of 'welfare' and 'development' in the minds of the readers. This 'illusion' hides the main motive – generating profit. |
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| 實物描述: | xvi 388 leaves : illustrations ; 30cm. |
| 參考書目: | Includes bibliographical references (leaves 344-375). |