Book Chapter


Doris M. Merkl-Davies
Niamh Brennan



impression management economic management accounting construction narratives support financial reporting

Accounting Narratives and Impression Management (2013)

Abstract This chapter focuses on impression management in accountingcommunication. Impression management entails the construction of an impressionby organisations with the intention to appeal to their audiences, includingshareholders, stakeholders, the general public, and the media. If successful,it undermines the quality of financial reporting and capital misallocationsmay result. What is more, wider social and political consequences includeunwarranted support by non-financial stakeholders or by society at large. Impression management isexamined by reference to four perspectives: the economic, psychological,sociological, and critical. These variously conceptualise impression managementas reporting bias, self-serving bias, symbolic management, and ideologicalbias.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Doris M. Merkl-Davies, Niamh Brennan

Experts in our system

Doris M. Merkl-Davies
University College Dublin
Total Publications: 9
Niamh Brennan
University College Dublin
Total Publications: 106