A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives
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|Title:||A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives||Authors:||Merkl-Davies, Doris M.
|Permanent link:||http://hdl.handle.net/10197/2899||Date:||14-Dec-2011||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 disclosures; Impression management; Rationality||Subject LCSH:||Disclosure of information
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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