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Accounting Narratives and Impression Management

The Routledge Companion to Communication in Accounting, 2013

40 Pages Posted: 28 Jun 2011 Last revised: 10 Feb 2014

Niamh M. Brennan

University College Dublin

Doris M. Merkl-Davies

Bangor University

Date Written: January 4, 2013

Abstract

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

Brennan, Niamh M. and Merkl-Davies, Doris M., Accounting Narratives and Impression Management (January 4, 2013). The Routledge Companion to Communication in Accounting, 2013. Available at SSRN: https://ssrn.com/abstract=1873188

Niamh M. Brennan (Contact Author)

University College Dublin ( email )

Doris M. Merkl-Davies

Bangor University ( email )

Bangor Business School
Hen Goleg
Bangor, Wales LL57 2DG
United Kingdom
0044-1248-382120 (Phone)

HOME PAGE: http://www.bangor.ac.uk/business/staff/doris_merkl-davies.php.en

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