Visual Reporting in the Cooperative Group

Yating Guo

doi:doi:10.11648/j.jfa.20150306.16

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Visual Reporting in the Cooperative Group

Yating Guo

Published in Journal of Finance and Accounting (Volume 3, Issue 6)

Received: 15 October 2015 Accepted: 29 October 2015 Published: 16 November 2015

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Abstract

This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly changes of Co-operative Group visual reporting comes from their financial information, hence, Co-operative Group’s prospect will be heavily affected by colour, graph, photographs and illustration. This paper, therefore, will pay attention to various aspects to analyse, use the full set of financial statements for the year (the document which includes the full statement of financial performance, statement of financial position, cashflow and notes), rather than summary accounts. In the literature review part, visual aids will be taken into account due to its significant impacts on company development of visual representations. Based on all analysis of the visual reporting, therefore, it is a way of turning formal documents into a public relations document.

Published in	Journal of Finance and Accounting (Volume 3, Issue 6)
DOI	10.11648/j.jfa.20150306.16
Page(s)	211-214
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2015. Published by Science Publishing Group

Keywords

Visual Reporting, Financial Reporting, Co-operative Group, Visual Aids

References

[1]	Beattie, V., Dhanani, A., and Jones, M. (2008), Investigating presentational change in UK annual reports: a longitudinal perspective. Journal of Business Communication, 45 (2). pp. 181-222.
[2]	Beattie, V., and Jones, M.J. (1992) The use and abuse of graphs in annual reports: a theoretical framework and an empirical study. Accounting and Business Research, 22 (88). pp. 291-303.
[3]	Beattie, V., and Jones, M.J. (1997) A comparative study of the use of financial graphs in the corporate annual reports of major u.s. and u.k. companies. Journal of International Financial Management and Accounting, 8 (1). pp. 33-68.
[4]	Beattie, V., and Jones, M.J. (1999) Australian financial graphs: An empirical study. Abacus, 35 (1). pp. 46-76.
[5]	Beattie, V., and Jones, M.J. (2004) Measurement distortion of graphs in corporate reports: an experimental study. Accounting, Auditing and Accountability Journal, 15 (4). pp. 546-564.
[6]	Beattie, V., and Jones, M. (2008) Corporate reporting using graphs: a review and synthesis. Journal of Accounting Literature, 27 . pp. 71-110.
[7]	Campbell, D.J., Moore, G. and Shrives, P.J. (2006), “Cross-sectional effects in community disclosure”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 1, pp. 96-114.
[8]	Campbell, D, McPhail, K and Slack, R (2009) Face work in annual reports, informed by Levinas and Bauman (2002), Accounting, Auditing and Accountability Journal, 22, 6, 907-932.
[9]	Co-operative Group Plc (2004) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual%20Report%202004.pdf (Accessed: 14 February 2014).
[10]	Co-operative Group Plc (2005) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual_Report_2005.pdf (Accessed: 14 February 2014).
[11]	Co-operative Group Plc (2006) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/AnnualReport2006.pdf (Accessed: 14 February 2014).
[12]	Co-operative Group Plc (2007) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual_Report_2007.pdf (Accessed: 14 February 2014).
[13]	Co-operative Group Plc (2008) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual_Report_2008.pdf (Accessed: 14 February 2014).
[14]	Co-operative Group Plc (2009) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual_Report_2009.pdf (Accessed: 14 February 2014).
[15]	Co-operative Group Plc (2010) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual_Report_2010.pdf (Accessed: 14 February 2014).
[16]	Co-operative Group Plc (2011) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual-Report/Annual_Report_2011.pdf (Accessed: 14 February 2014).
[17]	Co-operative Group Plc (2012) Annual report [Online]. Available at: www.co-operative.coop/Corporate/PDFs/Annual-Report/2012/TCG_Annual-Report-2012.pdf (Accessed: 14 February 2014).
[18]	Courtis, J (2004) Colour as visual rhetoric in financial reporting, Accounting Forum, 28, 3, 265-281.
[19]	McKinstry S., Designing the annual reports of Burton plc from 1930 to 1994.Accounting, Organizations and Society, Jan 1996 Volume: 21 Issue: 1.
[20]	Preston, A. M., Wright, C., & Young, J. J. (1996), Imaging annual reports. Accounting, Organizations and Society, 21(1), 113-137.

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APA Style

Yating Guo. (2015). Visual Reporting in the Cooperative Group. Journal of Finance and Accounting, 3(6), 211-214. https://doi.org/10.11648/j.jfa.20150306.16

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ACS Style

Yating Guo. Visual Reporting in the Cooperative Group. J. Finance Account. 2015, 3(6), 211-214. doi: 10.11648/j.jfa.20150306.16

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AMA Style

Yating Guo. Visual Reporting in the Cooperative Group. J Finance Account. 2015;3(6):211-214. doi: 10.11648/j.jfa.20150306.16

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@article{10.11648/j.jfa.20150306.16,
  author = {Yating Guo},
  title = {Visual Reporting in the Cooperative Group},
  journal = {Journal of Finance and Accounting},
  volume = {3},
  number = {6},
  pages = {211-214},
  doi = {10.11648/j.jfa.20150306.16},
  url = {https://doi.org/10.11648/j.jfa.20150306.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20150306.16},
  abstract = {This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly changes of Co-operative Group visual reporting comes from their financial information, hence, Co-operative Group’s prospect will be heavily affected by colour, graph, photographs and illustration. This paper, therefore, will pay attention to various aspects to analyse, use the full set of financial statements for the year (the document which includes the full statement of financial performance, statement of financial position, cashflow and notes), rather than summary accounts. In the literature review part, visual aids will be taken into account due to its significant impacts on company development of visual representations. Based on all analysis of the visual reporting, therefore, it is a way of turning formal documents into a public relations document.},
 year = {2015}
}

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TY  - JOUR
T1  - Visual Reporting in the Cooperative Group
AU  - Yating Guo
Y1  - 2015/11/16
PY  - 2015
N1  - https://doi.org/10.11648/j.jfa.20150306.16
DO  - 10.11648/j.jfa.20150306.16
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 211
EP  - 214
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20150306.16
AB  - This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly changes of Co-operative Group visual reporting comes from their financial information, hence, Co-operative Group’s prospect will be heavily affected by colour, graph, photographs and illustration. This paper, therefore, will pay attention to various aspects to analyse, use the full set of financial statements for the year (the document which includes the full statement of financial performance, statement of financial position, cashflow and notes), rather than summary accounts. In the literature review part, visual aids will be taken into account due to its significant impacts on company development of visual representations. Based on all analysis of the visual reporting, therefore, it is a way of turning formal documents into a public relations document.
VL  - 3
IS  - 6
ER  -

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Author Information

Yating Guo

Accounting and Finance Division, University of Stirling, Scotland, United Kingdom

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APA Style

Yating Guo. (2015). Visual Reporting in the Cooperative Group. Journal of Finance and Accounting, 3(6), 211-214. https://doi.org/10.11648/j.jfa.20150306.16

Copy | Download

ACS Style

Yating Guo. Visual Reporting in the Cooperative Group. J. Finance Account. 2015, 3(6), 211-214. doi: 10.11648/j.jfa.20150306.16

Copy | Download

AMA Style

Yating Guo. Visual Reporting in the Cooperative Group. J Finance Account. 2015;3(6):211-214. doi: 10.11648/j.jfa.20150306.16

Copy | Download

@article{10.11648/j.jfa.20150306.16,
  author = {Yating Guo},
  title = {Visual Reporting in the Cooperative Group},
  journal = {Journal of Finance and Accounting},
  volume = {3},
  number = {6},
  pages = {211-214},
  doi = {10.11648/j.jfa.20150306.16},
  url = {https://doi.org/10.11648/j.jfa.20150306.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20150306.16},
  abstract = {This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly changes of Co-operative Group visual reporting comes from their financial information, hence, Co-operative Group’s prospect will be heavily affected by colour, graph, photographs and illustration. This paper, therefore, will pay attention to various aspects to analyse, use the full set of financial statements for the year (the document which includes the full statement of financial performance, statement of financial position, cashflow and notes), rather than summary accounts. In the literature review part, visual aids will be taken into account due to its significant impacts on company development of visual representations. Based on all analysis of the visual reporting, therefore, it is a way of turning formal documents into a public relations document.},
 year = {2015}
}

Copy | Download

TY  - JOUR
T1  - Visual Reporting in the Cooperative Group
AU  - Yating Guo
Y1  - 2015/11/16
PY  - 2015
N1  - https://doi.org/10.11648/j.jfa.20150306.16
DO  - 10.11648/j.jfa.20150306.16
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 211
EP  - 214
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20150306.16
AB  - This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly changes of Co-operative Group visual reporting comes from their financial information, hence, Co-operative Group’s prospect will be heavily affected by colour, graph, photographs and illustration. This paper, therefore, will pay attention to various aspects to analyse, use the full set of financial statements for the year (the document which includes the full statement of financial performance, statement of financial position, cashflow and notes), rather than summary accounts. In the literature review part, visual aids will be taken into account due to its significant impacts on company development of visual representations. Based on all analysis of the visual reporting, therefore, it is a way of turning formal documents into a public relations document.
VL  - 3
IS  - 6
ER  -

Copy | Download