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Accounting Narratives and Impression Management
Author(s)
Date Issued
2013-04
Date Available
2013-11-19T11:43:25Z
Abstract
This chapter focuses on impression management in accounting
communication. Impression management entails the construction of an impression
by organisations with the intention to appeal to their audiences, including
shareholders, stakeholders, the general public, and the media. If successful,
it undermines the quality of financial reporting and capital misallocations
may result. What is more, wider social and political consequences include
unwarranted support by non-financial stakeholders or by society at large. Impression management is
examined by reference to four perspectives: the economic, psychological,
sociological, and critical. These variously conceptualise impression management
as reporting bias, self-serving bias, symbolic management, and ideological
bias.
Type of Material
Book Chapter
Publisher
Routledge
Copyright (Published Version)
2013, Routledge
Language
English
Status of Item
Peer reviewed
Part of
Lisa Jack, Jane Davison, Russell Craig (eds.). The Routledge Companion to Accounting Communication
ISBN
978-0-415-61714-7
This item is made available under a Creative Commons License
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03_14_Brennan_Merkl-Davies_Accounting_Narratives_and_Impression_Management.pdf
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293.15 KB
Format
Owning collection
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