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The Story of SSAB and the Chinese Market:  Constructing, Preserving and Persuading a Positive Corporate Image and Identity by Accounting Narratives: A critical discourse analysis of accounting narratives as constructors of positive image and identity by the case of SSAB, 1998–2018
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2019 (English)Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This study has been investigating corporate annual reports as participating (and playing a role) in the social construction of corporate image and identity, by the case of reporting narratives of SSAB, 1999–2018. A chosen focus further has been a narrative of “reflected” business status and comments regarding sense making of business relations as connected to a perceived and represented “Chinese market”. The following research questions were formulated: “How are the corporate annual reports communicating, persuading and preserving a (positive) image and identity in a perspective of discourse?” further; “What are the possible (social) consequences of the reporting narratives as ideological and normative?” These research questions were specifically formulated in order to investigate how reporting narratives participate in the social construction (as persuaded and preserved) of corporate image and identity by the case of SSAB, while also “informing” of a perceived business status in increasingly richer and complex narrative content.  A further discussion of consequences were aiming at revealing reporting narratives as social constructions rather than a reflected “reality” which by ideological incentives also displays favourable “knowledge” and “truth” (the positive characteristics of the corporation) while downplaying other perspectives. In order to conduct this investigation a perspective of critical discourse were applied with a further focus of narratives as well as “Storytelling”. Findings were the way these reports indicated  representing a phenomenon of reporting narratives as “mystifying” possible perceived negative results with a refocus towards the positive corporate image and identity - thus also persuading and preserving a positive corporate image and identity (as discursively constructed). Finding were also the insight of the way “discursive resources” and discursive strategies– by the mere presence of reporting narratives as a discursive practice – expresses a need to persuade and preserve image and identity by conventions of rhetorical, aesthetical, communicative influences which represents  perceived conventions of marketing, branding, management and communication

Place, publisher, year, edition, pages
2019.
Keywords [en]
Accounting narratives, Corporate annual reports, Storytelling, Critical Discourse Analysis, Corporative image, Corporative identity, Chinese market, SSAB
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-32519OAI: oai:DiVA.org:du-32519DiVA, id: diva2:1424531
Available from: 2020-04-17 Created: 2020-04-17

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf