Journal of Finance and Accounting

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Visual Reporting in the Cooperative Group

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.

DOI 10.11648/j.jfa.20150306.16
Published in Journal of Finance and Accounting (Volume 3, Issue 6, November 2015)
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), 2024. 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.
Author Information
  • Accounting and Finance Division, University of Stirling, Scotland, United Kingdom

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    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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    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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    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://download.sciencepg.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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