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

Title: A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives
Authors: Merkl-Davies, Doris M.
Brennan, Niamh
Permanent link: http://hdl.handle.net/10197/2899
Date: 14-Dec-2011
Online since: 2011-04-15T11:32:13Z
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.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: Routledge Taylor & Francis Group
Journal: Accounting and Business Research
Volume: 41
Issue: 5
Start page: 415
End page: 437
Copyright (published version): 2011 Taylor & Francis
Keywords: Discretionary narrative disclosuresImpression managementRationality
Subject LCSH: Disclosure of information
Corporation reports
Business communication
Organizational behavior
Discourse analysis, Narrative
DOI: 10.1080/00014788.2011.574222
Other versions: http://dx.doi.org/10.1080/00014788.2011.574222
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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