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Ur led är fokus: VD-kommentarens poetiska logik i Skandias årsredovisning 2004
Stockholm University, Faculty of Social Sciences, School of Business.
2005 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

This essay argues that accounting narratives are best understood as texts that aim to shape the image of companies in the minds of annual report readers. To illustrate this argument this essay carries out a case study on the letter to shareholders (vd-kommentar) of the Skandia annual report 2004. The method is discourse analysis which in this essay is defined as viewing language as means to achieve societal effects. The analysis is also inspired by the theory of Poetic Logic as proposed by Kaj Sköldberg. Both a contextual and an innertextual interpretation of the letter to shareholders are made. The contextual analysis shows that the letter to shareholders has to relate to a series of other texts that communicates a negative image of Skandia. The inner-textual interpretation proposes that the letter to shareholders dramatize the idea of a “shift in focus” in Skandia. This dramatization follows the structure of the poetic logic of the tragedy, illustrating a movement from a chaotic to an ordered state of affairs. The concluding interpretation is that the letter to shareholders aims to separate the old, negative picture of Skandia from the new, focus-shifted Skandia in the minds of readers of annual reports.

Place, publisher, year, edition, pages
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Business Administration
URN: urn:nbn:se:su:diva-5462OAI: diva2:195308
Available from: 2007-01-05 Created: 2007-01-05

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