The picturesque roots of impression management: Framing, Claude Glass and ‘rose’-tinted lens?

McBride, K., Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019 and Atkins, B. 2023. The picturesque roots of impression management: Framing, Claude Glass and ‘rose’-tinted lens? Accounting, Auditing & Accountability Journal 10.1108/AAAJ-08-2022-6004

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Abstract

Purpose This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in our current society. We contrast his ‘picturesque’ view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use our analysis to inform current accounting. Design/methodology/approach The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman’s impression management is the theoretical lens through which Gilpin’s travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management. Findings Gilpin’s travel writings and the ‘Picturesque’ aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans’ impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the Picturesque tourist viewed and expressed negative externalities involved quite literally the tourists’ tricks of the trade: Claude glass, called also Gray’s glass, a tinted lens to frame the view. Originality/ Value The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting. Key words: Aesthetic accounting; Picturesque; William Gilpin, impression management.

Item Type:	Article
Date Type:	Published Online
Status:	In Press
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General)
Publisher:	Emerald
ISSN:	0951-3574
Date of First Compliant Deposit:	29 September 2023
Date of Acceptance:	12 September 2023
Last Modified:	15 Jan 2024 16:48
URI:	https://orca.cardiff.ac.uk/id/eprint/162461

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