2011
DOI: 10.1080/00014788.2011.574222
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A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives

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 which departs from economic concepts of impression management as opportunistic managerial discretionary disclosure behaviour resulting in reporting bias or as 'cheap talk'. Using alternative ratio… Show more

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Cited by 245 publications
(175 citation statements)
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“…Agency theory dominates much of this research (Merkl-Davies and Brennan 2011). However, such disclosures can sub-consciously reveal information about the management of companies, about tone at the top (Amernic et al, 2010) and about reputation of firms (Geppert and Lawrence, 2008;Craig and Brennan, 2012).…”
Section: Discussionmentioning
confidence: 99%
“…Agency theory dominates much of this research (Merkl-Davies and Brennan 2011). However, such disclosures can sub-consciously reveal information about the management of companies, about tone at the top (Amernic et al, 2010) and about reputation of firms (Geppert and Lawrence, 2008;Craig and Brennan, 2012).…”
Section: Discussionmentioning
confidence: 99%
“…Impression management is used to establish, maintain, or repair organisational legitimacy by influencing organisational audiences' impressions of organisational outcomes or events so that they are perceived to be congruent with social norms, values, and beliefs (see, for example, Elsbach, 1994;Hooghiemstra, 2000;Breton and Coté, 2006;Linsley and Kajüter, 2008). We argue that management may use impression management to restore organisational legitimacy after a crisis or controversy by persuading organisational audiences that the organisation has adopted violated social norms and values (Merkl-Davies and Brennan, 2011 …”
Section: Strategies To (Re)establish Legitimacymentioning
confidence: 99%
“…We consider impression management as symbolic management involving "any behaviour by a person that has the purpose of controlling or manipulating the attributions and impressions formed of that person by others" (Tedeschi and Riess, 1981, p. 3). We adopt a legitimacy perspective, assuming that the need for private-sector organisations to appear to conform to social rules and norms motivates impression management (Merkl-Davies and Brennan, 2011). This study takes an incremental step towards understanding impression management in an alternative contextual setting of disclosures concerning a contested public policy.…”
Section: Introductionmentioning
confidence: 99%