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Accounting Narratives and Impression Management
2013-04, Brennan, Niamh, Merkl-Davies, Doris M.
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.