Accounting Narratives and Impression Management
The Routledge Companion to Communication in Accounting, 2013
40 Pages Posted: 28 Jun 2011 Last revised: 10 Feb 2014
Date Written: January 4, 2013
This chapter focuses on impression management in accounting communication. Impression management entails the construction of a public 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.
Keywords: Impression Management, Corporate Narrative Reporting, Research Perspectives
JEL Classification: M41
Suggested Citation: Suggested Citation