Investigating Presentational Change in U.K. Annual Reports    

This article examines structural and format changes in annual reports of U.K. listed companies from 1965 to 2004 with a particular focus on graph use. The article compares a new sample of 2004 annual reports with preexisting samples by Lee and by Beattie and Jones. Lee's identified trends continue. There has been a sharp increase in page length, voluntary information, and narrative information, particularly among large listed companies. A detailed analysis of voluntary disclosure indicates changes in the incidence and pattern of generic sections. Graph usage is now universal. However, key financial graph use has slightly declined, replaced by graphs depicting other operating issues. Impression management through selectivity, graphical measurement distortion, and manipulation of the length of time series graphed are common. Overall, annual reports continue to exhibit many features of public relations documents rather than financially driven, statutory documents, and the analysis of graph usage suggests a need for policy guidelines to protect users.

Beattie, Vivien, Alpa Dhanani and Michael John Jones. JBC (2008). Articles>Business Communication>Document Design>United Kingdom

A Systematic Approach to Visual Language in Business Communication    

Although business communication relies heavily on the visual, current approaches to graphics and text design are prescriptive and unsystematic. A 12-cell schema of visual coding modes and levels provides a model for describing and evaluating business documents as flexible systems of visual language. Emphasizing clarity and objectivity, the 'information design' movement has generated guidelines for creating functional visual displays. However, visual language in business communication is seldom rhetorically 'neutral' and requires adaptation to the contextual variables of each document, a goal the writer can achieve by com bining visual and verbal planning in the same holistic process.

Kostelnick, Charles. JBC (1988). Articles>Business Communication>Document Design>Visual Rhetoric