Envisioning legitimacy: visual dimensions of NGO annual reports

نویسندگان

چکیده

Purpose This paper explores the communication of legitimacy in annual reports non-governmental organizations (NGOs), focusing specifically on function images. The visual mode discourse and meaning construction has to date only scarcely been explored research, especially NGO context. Design/methodology/approach Distinguishing between normative, regulatory, cognitive outcome legitimacy, inquires into kinds that NGOs communicate their constituents claims predominate. Turning research impression management, whether how use images as symbolic mechanisms legitimacy. Finally, considers socio-cultural implications these legitimation strategies for beneficiary groups, donor communities themselves. Findings A qualitative content analysis eight influential members US-based Global Emergency Response Coalition confirms widespread presence communications, with normative (especially need) output implementation) categories predominating. However, practices are potentially contradictory; measures increase donors result forms exclusion reduction. Strategies namely self-promotion, ingratiation exemplification, appear shape representative logics. Originality/value results this study extend prior management beyond sector by differentiating among incorporating object analysis. In capacity, they also support augment emerging literature imagery reports.

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ژورنال

عنوان ژورنال: Accounting, auditing & accountability

سال: 2022

ISSN: ['2051-3151', '0951-3574']

DOI: https://doi.org/10.1108/aaaj-01-2020-4377