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: Brennan, Niamh
Merkl-Davies, Doris M.
Permanent link: http://hdl.handle.net/10197/3924
Date: 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 that departs from economic concepts of impression management as opportunistic managerial discretionary disclosure behaviour resulting in reporting bias or ‘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 (1) self-serving bias, (2) symbolic management and (3) accounting rhetoric. This contributes to an enhanced understanding of impression management in a corporate reporting context.
Type of material: Journal Article
Publisher: Taylor &Francis
Copyright (published version): 2011 Taylor & Francis
Keywords: Discretionary narrative disclosures;Impression management;Rationality
Subject LCSH: Corporate image
Disclosure of information
Corporation reports
DOI: 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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