This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. Copyright Springer Science+Business Media, Inc. 2007accounting code of ethics, professional conduct, impression management, exemplification,

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Abstract.This paper reports a research finding that some Quality Managers in the construction industry are attempting to institute Total Quality (TQ) Management. Having established Quality Assurance (QA) systems, these managers have realised that the benefits to be gained from this bureaucratic approach are limited. They now aim to transform the culture of the industry, making it less adversarial and more customer centred. Using an sociological analysis based on the forms of legitimation of power identified by Max Weber, the institutional situation of Quality Managers is examined and their consequent ability to introduce innovation is assessed. Weber suggests that there are three forms of authority: traditional, charismatic and rational. These are considered in the light of some modern organisation theory and with reference to the particular problem of cultural change. It is argued that managers have the best hope of successfully introducing TQ when they can establish a measure of charismatic authority. This is consistent with the centrality given to the concept of leadership by writers on TQ. What this might mean in practice is investigated through an account of the process of setting up a quality circle.

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