Econological Approach toward Annual Reports

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We analyzed the social meanings of photographic information disclosure carried by big business in the early 20th century of the United States. Big corporations aimed to reconcile employees and interested groups by disclosing accounting information and visual information. In particular disclosing visual information was intended to present new way of living a life so that white-color and blue-color employees accepted their new way of life and had an inclination not to raise labor conflict.Moreover the federal government used visual information for farm securities. It also employed photography in World War II to stimulate soldiers.In the United States information disclosure is a kind of social strategy and social institution. So we should not treat accounting information disclosure only as raising capital funds.