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Image and Reputational Impact on Managers' Assessment of Auditing Activities


  • Rodgers, Waymond


The efficient use of knowledge assets allows organizations to compete more effectively in the marketplace. Some of these knowledge assets are embedded in an organization socialization and internalization processes. Image and reputation may better leverage knowledge by strengthening its core capabilities of knowledge assets. Image and reputation is viewed as a collective 'perception' pertaining to a person, group, or organization's attributes. We suggest that by combining the use of reputational data and structural equation modeling of narrative analysis, we can build a better process theory along with better explanations in general. Throughput modeling techniques are used in this research to capitalize on how line managers' narratives are captured in framing their international environment, the information used, as well as deciding whether audits are assisting them in promoting increase profits or decrease expenses. This model is useful in highlighting the elements that support a view of managers being proactive. This analysis captures forward looking throughput modeling techniques whereby in-house managerial procedures can help aid and assist line managers performing their primary functions. Findings indicated that managers' perception of image/reputation influence what they viewed as important knowledge assets relating to productivity and profitability.

Suggested Citation

  • Rodgers, Waymond, 2010. "Image and Reputational Impact on Managers' Assessment of Auditing Activities," Arbeitspapiere der Nordakademie 2010-09, Nordakademie - Hochschule der Wirtschaft.
  • Handle: RePEc:zbw:nordwp:201009

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