Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

The Danger of Media Framing - The Multiyear Fraud of Wirecard AG

Theodosiadis, Maria Antonia LU and Clauss, Anita LU (2021) BUSN79 20211
Department of Business Administration
Abstract
The purpose of this paper is to enhance the understanding of Media Framing of corporate accounting scandals over time.The purpose is fulfilled by adopting a case of how a corporate accounting scandal has been framed. This study uses a qualitative inductive research method. The data analysis was done by using the Gioia methodology as an approach for open coding, which is widely used in qualitative research on Media Framing.The theoretical foundation of this study is based on the process model by Scheufele (1999). The framework includes four processes: frame building, frame setting, individual-level effects of Framing and the feedback-loop journalists as part of the audience. The framework is modified with new findings in the research area... (More)
The purpose of this paper is to enhance the understanding of Media Framing of corporate accounting scandals over time.The purpose is fulfilled by adopting a case of how a corporate accounting scandal has been framed. This study uses a qualitative inductive research method. The data analysis was done by using the Gioia methodology as an approach for open coding, which is widely used in qualitative research on Media Framing.The theoretical foundation of this study is based on the process model by Scheufele (1999). The framework includes four processes: frame building, frame setting, individual-level effects of Framing and the feedback-loop journalists as part of the audience. The framework is modified with new findings in the research area of dynamic Media Framing and Media Framing of corporate accounting scandals.The paper analyzes newspaper articles on the Wirecard accounting scandal by four German newspapers over the time horizon of five years and two transcribed press conferences held by German politicians on the Wirecard accounting scandal.New dimensions and themes emerge over time. Attribution of responsibility for the corporate accounting scandal is framed differently by the two observed actors (newspapers and politicians in media evets). This warrants attention as it might cause effects on the frame setting of the audience. If the discussed issue is novel to the audience, it can negatively or positively influence the complex of associations of the audience and mislead them. Especially if the audience member has not enough knowledge of the discussed issue, the new frame is integrated into the individual interpretation schema available to the audience in the future. (Less)
Please use this url to cite or link to this publication:
author
Theodosiadis, Maria Antonia LU and Clauss, Anita LU
supervisor
organization
alternative title
An Analysis of the Framing of a Corporate Accounting Scandal by German Newspapers and German Politicians in Media Events
course
BUSN79 20211
year
type
H1 - Master's Degree (One Year)
subject
keywords
Dynamic Media Framing, Corporate Accounting Scandal, Frame Building, Frame Setting, Accountability
language
English
id
9049672
date added to LUP
2021-09-08 14:17:30
date last changed
2021-09-08 14:17:30
@misc{9049672,
  abstract     = {{The purpose of this paper is to enhance the understanding of Media Framing of corporate accounting scandals over time.The purpose is fulfilled by adopting a case of how a corporate accounting scandal has been framed. This study uses a qualitative inductive research method. The data analysis was done by using the Gioia methodology as an approach for open coding, which is widely used in qualitative research on Media Framing.The theoretical foundation of this study is based on the process model by Scheufele (1999). The framework includes four processes: frame building, frame setting, individual-level effects of Framing and the feedback-loop journalists as part of the audience. The framework is modified with new findings in the research area of dynamic Media Framing and Media Framing of corporate accounting scandals.The paper analyzes newspaper articles on the Wirecard accounting scandal by four German newspapers over the time horizon of five years and two transcribed press conferences held by German politicians on the Wirecard accounting scandal.New dimensions and themes emerge over time. Attribution of responsibility for the corporate accounting scandal is framed differently by the two observed actors (newspapers and politicians in media evets). This warrants attention as it might cause effects on the frame setting of the audience. If the discussed issue is novel to the audience, it can negatively or positively influence the complex of associations of the audience and mislead them. Especially if the audience member has not enough knowledge of the discussed issue, the new frame is integrated into the individual interpretation schema available to the audience in the future.}},
  author       = {{Theodosiadis, Maria Antonia and Clauss, Anita}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The Danger of Media Framing - The Multiyear Fraud of Wirecard AG}},
  year         = {{2021}},
}