A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives

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dc.contributor.author Merkl-Davies, Doris M.
dc.contributor.author Brennan, Niamh
dc.date.accessioned 2011-04-15T11:32:13Z
dc.date.available 2011-04-15T11:32:13Z
dc.date.copyright 2011 Taylor & Francis en
dc.date.issued 2011-12-14
dc.identifier.citation Accounting and Business Research en
dc.identifier.uri http://hdl.handle.net/10197/2899
dc.description.abstract In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to systematise, advance and challenge research on impression management. The paper focuses on research which departs from economic concepts of impression management as opportunistic managerial discretionary disclosure behaviour resulting in reporting bias or as ‘cheap talk’. Using alternative rationality assumptions, such as bounded rationality, irrationality, substantive rationality and the notion of rationality as a social construct, we conceptualise impression management in alternative ways as (i) self-serving bias, (ii) symbolic management and (iii) accounting rhetoric. This contributes to an enhanced understanding of impression management in a corporate reporting context. en
dc.description.sponsorship Not applicable en
dc.format.extent 253298 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Routledge Taylor & Francis Group en
dc.rights This is an electronic version of an article published in Accounting and Business Research, volume 41, issue 5. Accounting and Business Research is available online at: www.tandfonline.com//doi/abs/10.1080/00014788.2011.574222
dc.subject Discretionary narrative disclosures en
dc.subject Impression management en
dc.subject Rationality en
dc.subject.lcsh Disclosure of information en
dc.subject.lcsh Corporation reports en
dc.subject.lcsh Business communication en
dc.subject.lcsh Organizational behavior en
dc.subject.lcsh Discourse analysis, Narrative en
dc.title A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions http://dx.doi.org/10.1080/00014788.2011.574222
dc.status Peer reviewed en
dc.identifier.volume 41 en
dc.identifier.issue 5 en
dc.identifier.startpage 415 en
dc.identifier.endpage 437 en
dc.identifier.doi 10.1080/00014788.2011.574222
dc.neeo.contributor Merkl-Davies|Doris M.|aut|
dc.neeo.contributor Brennan|Niamh|aut|
dc.description.admin From 2011, Accounting and business research published by Routlege/T&F -> 18 months embargo from publication date - add set text to Rights field on publication - AV 8/04/2011 en

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