Self-Presentation. Enterprise Impression Management as Part of External Reporting

Abstract

The way companies communicate with stakeholders is, among others, sharing of annual reports containing information on the corporate's performance. The companies can present financial and non-financial information in a way that will serve their interests, using a variety of narratives. The aim of the study is to present the issues of impression management in the company's financial reporting and the management strategies used to create the desired image. The method used was an analysis of available literature. The authors were primarily interested in the published research on: (1) the relationship between the following concepts: impression, image, reputation, self-presentation (2) impression management essence (3) impression management strategy in external reporting (4) directions of impression management usage in accounting and reporting. The study is a theoretical basis for further research covering the conduct of Polish companies in the context described.

Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective

“…According to Schlenker (1980, p. 6), impression management is the “… conscious or unconscious attempt to control images”. In essence, impression management deals with self-presentation (Jaworska and Bucior, 2017) and according to Wills (2008, p. 8), it is an attempt to maintain “control over one's image”. Impression management has remained one of the most popular theories in explaining organizational narratives (Caliskan et al ., 2021; Haji and Hossain, 2016; Hooghiemstra, 2000; Sandberg and Holmlund, 2015; Brennan et al ., 2009).…”

Exploring the Nature of Risk Disclosure in the Annual Report Narratives of Bangladeshi Pharmaceutical Companies: An Impression Management Perspective

“…Wills (2008, p. 8) defines impression management as "… attempts to assert control over one's image". Therefore, the theory mainly focuses on self-presentation (Jaworska & Bucior, 2017). The concept of impression management highlights "… how words and actions are used by individuals to control their image as a means of personal influence" (Wills, 2008, p. 8).…”

Attribution as Impression Management Strategy in External Reporting – Example of State-Owned Enterprise With Majority State Ownership

“…Aby zarządzać wrażeniem w ramach raportowania, jednostki mogą manipulować sposobem prezentacji informacji sprawozdawczych lub zakresem ujawnień tych informacji, stosując w tym celu różne strategie, jak: manipulowanie retoryczne, tematyczne, czytelnością, wizualne i strukturalne, porównywanie wyników i ich selekcja przy prezentacji, używanie atrybucji [Brennan, Merkl-Davies 2013;Merkl--Davies, Brennan 2007, 2011Jaworska, Bucior 2017]. Jedną z częściej stosowanych jest strategia atrybucji wewnętrznej lub zewnętrznej [Libby, Rennekamp 2012].…”