Econological Approach toward Annual Reports

我们分析了20世纪初美国大企业携带的照片信息披露的社会意义。大公司的目标是通过披露会计信息和视觉信息来协调员工和利益集团。特别是，披露视觉信息的目的是为了呈现新的生活方式，使白色和蓝色员工接受他们的新生活方式，并倾向于不引发劳资冲突。此外，联邦政府将视觉信息用于农场证券。它还在第二次世界大战中使用摄影来刺激士兵。在美国，信息披露是一种社会战略和社会制度。因此，不应将会计信息披露仅仅视为筹集资本金。

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.