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

By D. Merkl-Davies, Niamh M. Brennan. 2011

298 citations recorded by the source corpus.

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.

Subfields: Accounting, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f47928e4d88358ac93a49bd02f342b3e203da2f6

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Citations in the corpus

Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms (2014, background): “Another strategy firms can adopt is to use a defensive framing by blaming others for negative outcomes while attributing success to themselves (Merkl-Davies & Brennan, 2007, 2011).”
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics (2012, background): “Finally, we acknowledge that corporate disclosures in annual/sustainability reports, including BEE ones are not directly verifiable (Hackston and Milne 1996), and thus, BEE disclosures may be a mere reflection of a broader ‘public relations’ exercise/’impression management’ and corporate communicati”
Executive Hubris: The Case of a Bank CEO (2013, unknown): “Agency theory dominates much of this research (Merkl-Davies and Brennan 2011).”