The DOI matches its Crossref record; 99 of the 99 references it cites were found in a registry or an index.
A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives
Open accessAbstract
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.
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Cites
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Cited by
The quality of sustainability reports and impression management: A stakeholder perspective
Diouf, D., & Boiral, O. (2017) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2015-2044 · Cited by 429
Ntim, C. G., & Soobaroyen, T. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1446-8 · Cited by 255
Metadata
- Authors
- Merkl-Davies, D. M., & Brennan, N. M.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 2011-12
- Volume
- 41
- Issue
- 5
- Pages
- 415-437
- ISSN
- 0001-4788
- 2159-4260
- OpenAlex
- W3125600380
- Cited by
- 331
- References
- 99
- FWCI
- 48.05
- Type
- journal article
- Language
- en
- Open access
- green
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- Merkl-Davies, D. M., & Brennan, N. M. (2011). A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. Accounting and Business Research. https://doi.org/10.1080/00014788.2011.574222
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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