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A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives

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  • Doris M. Merkl-Davies
  • Niamh Brennan

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.

Suggested Citation

  • Doris M. Merkl-Davies & Niamh Brennan, 2011. "A conceptual framework of impression management : new insights from psychology, sociology, and critical perspectives," Open Access publications 10197/2899, Research Repository, University College Dublin.
  • Handle: RePEc:rru:oapubs:10197/2899
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    File URL: http://hdl.handle.net/10197/2899
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Vivien Beattie & Jane Davison, 2015. "Accounting narratives: storytelling, philosophising and quantification," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 655-660, November.
    2. Collins Ntim & Teerooven Soobaroyen, 2013. "Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics," Journal of Business Ethics, Springer, vol. 116(1), pages 121-138, August.
    3. repec:aud:audfin:v:15:y:2017:i:148:p:605 is not listed on IDEAS
    4. Niamh M. Brennan & John P. Conroy, 2013. "Executive hubris: the case of a bank CEO," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 26(2), pages 172-195, February.
    5. Richard Slack, 2014. "The Routledge companion to accounting communication," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 344-346, June.
    6. repec:fan:ccadaa:v:html10.3280/cca2018-001005 is not listed on IDEAS
    7. repec:eee:accfor:v:37:y:2013:i:2:p:92-109 is not listed on IDEAS
    8. repec:kap:jfsres:v:51:y:2017:i:2:d:10.1007_s10693-016-0263-0 is not listed on IDEAS
    9. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
    10. Giovanna Michelon, 2012. "Impression management and legitimacy strategies: The BP case," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 35-64.
    11. repec:eee:accfor:v:36:y:2012:i:3:p:178-193 is not listed on IDEAS
    12. Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
    13. Comitato di Redazione, 2014. "Book review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 171-178.

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