Intangibles Disclosure on Entrepreneurial Small Businesses’ Websites to Influence Stakeholders’ Impressions

Indra Abeysekera

Australian Accounting Review, 2020, vol. 30, issue 1, 22-32

Abstract: This study examines the ways in which entrepreneurs influence stakeholders to form perceptions using intangibles disclosed on business websites. Interviews were conducted with 10 entrepreneurs, each representing an entrepreneurial business, and 17 intangible capabilities disclosed to impress three stakeholder groups using five impression‐management tactics were uncovered. The study uses an entrepreneurship perspective to investigate entrepreneurs’ motivation to share their beliefs with stakeholders, and resource‐based theory to posit that intangibles combined with business capabilities are competencies for such communication, in addition to stakeholder theory for targeting specific stakeholders.

Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1111/auar.12277

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:ausact:v:30:y:2020:i:1:p:22-32

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1035-6908

Access Statistics for this article

Australian Accounting Review is currently edited by Linda M. English

More articles in Australian Accounting Review from CPA Australia
Bibliographic data for series maintained by Wiley Content Delivery ().