Building Ethical Narratives: The Audiences for AICPA Editorials
نویسندگان
چکیده
This study examines how the American Institute of Certified Professional Accountants (AICPA) uses character and concept words to communicate normative narratives different internal audiences. Our analysis 552 editorials published in AICPA’s Journal Accountancy during 1916–1973 period illustrates AICPA communicated similar yet firm partners students. During this time period, centrality ethically infused such as ethics, conduct, independence not only varied across periods but also target The findings draw attention importance considering audiences for ethical well ways that intra-textual positioning concepts characters allow organizations speak slightly within same communication medium.
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ژورنال
عنوان ژورنال: Journal of Business Ethics
سال: 2022
ISSN: ['0167-4544', '1573-0697']
DOI: https://doi.org/10.1007/s10551-021-05003-y