Econological Approach toward Annual Reports

本文分析了世纪初美国大企业照片信息披露的社会意义。大公司的目的是通过披露会计信息和视觉信息来调和员工和利益集团。特别是视觉信息的披露，旨在呈现新的生活方式，使白人和蓝色的员工接受他们的新的生活方式，并有倾向于不引起劳资冲突。此外，联邦政府使用视觉信息的农业安全。在美国，信息公开是一种社会战略和社会制度。因此，我们不能把会计信息披露仅仅看作是筹集资本金。

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.