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

Niamh Brennan () and Doris Merkl-Davies

Open Access publications from Research Repository, University College Dublin

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 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.

Keywords: Discretionary narrative disclosures; Impression management; Rationality; Corporate image; Disclosure of information; Corporation reports (search for similar items in EconPapers)
Pages: 23 pages
Date: 2011-12
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Citations: View citations in EconPapers (61)

Published in: Accounting & Business Research, 41(5) 2011-12

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http://hdl.handle.net/10197/3924 Open Access version, 2011 (application/pdf)

Related works:
Journal Article: A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011)
Working Paper: A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives (2011)
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