ABSTRACT

An empirical analysis of organisational performance in terms of financial and environmental performance has been undertaken in chapters 5 - 7, in statistical and semiotic terms. The results of this analysis demonstrate the irrelevance of the separation of the financial and environmental aspects of performance. In this chapter further analysis of corporate reporting is undertaken which helps explain the polarising of performance into traditional, organisational accounting-based performance and societal, external performance. Thus a consideration of the role of accounting information in organisational decision-making provides a basis for a further consideration of the semiotic inherent in corporate reporting undertaken in this chapter. This is achieved through a consideration of further binarisms extant with the corporate reporting script. This is explored through a consideration of further binarisms to explore further inherent contradictions in the corporate reporting script.