Type

Journal Article

Authors

Niamh Brennan
Doris M. Merkl-Davies

Subjects

Business

Topics
corporate image discretionary narrative disclosures conceptual framework impression management disclosure of information organizational behavior rationality corporation reports discourse analysis narrative business communication management framework

A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives (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 which departs from economic concepts of impression management as opportunistic managerial discretionary disclosure behaviour resulting in reporting bias or as ‘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 (i) self-serving bias, (ii) symbolic management and (iii) accounting rhetoric. This contributes to an enhanced understanding of impression management in a corporate reporting context.
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Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> Interdisciplinary Centres & Research Groups
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> UCD RePEc Archive Collection
Ireland -> University College Dublin -> Interdisciplinary Centres & Research Groups
Ireland -> University College Dublin -> UCD RePEc Archive

Full list of authors on original publication

Niamh Brennan, Doris M. Merkl-Davies

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106
 
2
Doris M. Merkl-Davies
University College Dublin
Total Publications: 9