BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

BazEkon home page

Meny główne

Autor
Jaworska Elżbieta (West Pomeranian University of Technology in Szczecin), Bucior Grzegorz (University of Gdańsk)
Tytuł
Self-Presentation. Enterprise Impression Management as Part of External Reporting
Autoprezentacja. Jak zarządzać wizerunkiem przedsiębiorstwa w ramach raportowania zewnętrznego
Źródło
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017, nr 474, s. 150-159, rys., tab., bibliogr. 51 poz.
Research Papers of Wrocław University of Economics
Tytuł własny numeru
Global Challenges of Management Control and Reporting
Słowa kluczowe
Zarządzanie wrażeniem, Wizerunek przedsiębiorstwa
Impression management, Company image
Uwagi
Klasyfikacja JEL: M41, L20, D21, G34
streszcz., summ.
Abstrakt
Celem pracy jest przedstawienie problematyki autoprezentacji w sprawozdawczości finansowej przedsiębiorstwa oraz stosowanych strategii zarządzania wrażeniem dla kreowania pożądanego wizerunku. Zastosowaną metodą była analiza dostępnej literatury przedmiotu. Autorów interesowały przede wszystkim opublikowane badania z zakresu: (1) powiązania między pojęciami: wrażenie, wizerunek, reputacja, autoprezentacja, (2) istoty zarządzania wrażeniem, (3) strategii zarządzania wrażeniem w ramach raportowania zewnętrznego, (4) kierunków wykorzystania zarządzania wrażeniem w rachunkowości i sprawozdawczości. Praca stanowi teoretyczną podstawę do dalszych badań obejmujących zachowanie polskich przedsiębiorstw w opisywanym kontekście(abstrakt oryginalny)

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(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Aerts W., 2001, Inertia in the attributional content of annual accounting narratives, European Accounting Review, vol. 10, no. 1, p. 3-32.
  2. Aerts W., 2005, Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes, Accounting, Organizations and Society, vol. 30, no. 6, p. 493-517.
  3. Artienwicz N., 2015, Zarządzanie wrażeniem w rachunkowości a rzetelność informacji sprawozdawczych, Zarządzanie i Finanse, vol. 13, no. 4/1, p. 61-69.
  4. Baird J.E., Zelin R.C., 2000, The effects of information ordering on investor perceptions: An experiment utilizing presidents' letters, Journal of Financial and Strategic Decisions, vol. 13, no. 3, p. 71-81.
  5. Ball R., Li X., Shivakumar L., 2015, Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption, Journal of Accounting Research, vol. 53, no. 5, p. 915-963.
  6. Bansal P., Kistruck G., 2006, Seeing is (not) believing: Managing the impressions of the fi rm's commitment to the natural environment, Journal of Business Ethics, vol. 67, no. 2, p. 165-180.
  7. Beattie V., 2014, Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework, The British Accounting Review, vol. 46, no. 2, p. 111-134.
  8. Beelitz A., Merkl-Davies D.M., 2012, Using discourse to restore organizational legitimacy: 'CEO-speak' after an incident in a German nuclear power plant, Journal of Business Ethics, vol. 108, no. 1, p. 101-120.
  9. Beynon M.J., Clatworthy M.A., Jones M.J., 2004, The prediction of profitability using accounting narratives: A variable-precision rough set approach, Intelligent Systems in Accounting, Finance and Management, vol. 12, p. 227-242.
  10. Boiral O., 2016, Accounting for the unaccountable: Biodiversity reporting and impression management, Journal of Business Ethics, vol. 135, no. 4, pp. 751-768.
  11. Brennan N.M., Guillamon-Saorin E., Pierce A., 2009, Impression management: Developing and illustrating a scheme of analysis for narrative disclosures - a methodological note, Accounting, Auditing and Accountability Journal, vol. 22, no. 5, p. 789-832.
  12. Brennan N.M., Merkl-Davies D.M., 2013a, Accounting narratives and impression management, [in:] Jack L., Davison J., Craig R. (eds.), The Routledge Companion to Communication in Accounting, Routledge, London, p. 109-132.
  13. Brennan N.M., Merkl-Davies D.M., Beelitz A., 2013b, Dialogism in corporate social responsibility communications: Conceptualising verbal interactions between organisations and their audiences, Journal of Business Ethics, vol. 115, no. 4, p. 665-679.
  14. Cena Z., Rongchang C., 2013, Impression management in Chinese corporations: A study of chairperson's statements from the most and least profitable Chinese companies, Asia Pacific Business Review, vol. 19, no. 4, p. 490-505.
  15. Cho C.H., Laine M., Roberts R.W., Rodrigue M., 2015, Organized hypocrisy, organizational façades, and sustainability reporting, Accounting, Organizations and Society, vol. 40, p. 78-94.
  16. Chwastiak M., Young J.J., 2003, Silences in annual reports, Critical Perspectives on Accounting, vol. 14, no. 5, p. 533-552.
  17. Clatworthy M., Jones M.J., 2003, Financial reporting of good news and bad news: Evidence from accounting narratives, Accounting and Business Research, vol. 33, no. 3, p. 171-185.
  18. Craig R., Amernic J., 2004, The deployment of accounting-related rhetoric in the prelude to a privatization, Accounting, Auditing & Accountability Journal, vol. 17, no. 1, p. 41-58.
  19. Erkama N., Vaara E., 2010, Struggles over legitimacy in global organizational restructuring: A rhetorical perspective on legitimation strategies and dynamics in a shutdown case, Organization Studies, vol. 31, no. 7, p. 813-839.
  20. Fujibayashi M., Kojima H., Tsuji M., 2015, Financial reporting quality of family controlled small and medium-sized entities: A Japanese case study, Academy of Accounting & Financial Studies Journal, vol. 19, no. 3, p. 87-102.
  21. García O.B., Guillamón-Saorín E., 2011, Corporate governance and impression management in annual results press releases, Accounting Organizations and Society, vol. 36, no. 4/5, p. 187-208.
  22. Gill D.L., Dickinson PP.J., Scharl A., 2008, Communicating sustainability: A web content analysis of North American, Asian and European fi rms, Journal of Communication Management, vol. 12, no. 3, p. 243-262.
  23. Gołata K., 2013, Teoretyczne aspekty pojęcia reputacja, Studia Ekonomiczne. Zeszyty Uniwersytetu Ekonomicznego w Katowicach, nr 157: Wykorzystanie nowych mediów w public relations, p. 185-193.
  24. Harrison J.PP., van der Laan PP.J., 2015, Responsible accounting for stakeholders, Journal of Management Studies, vol. 52, no. 7, p. 935-960.
  25. Hooghiemstra R., 2000, Corporate communication and impression management - new perspectives. Why companies engage in corporate social reporting, Journal of Business Ethics, vol. 27, no. 1, p. 55-68.
  26. Jones M. J., 2011, The nature, use and impression management of graphs in social and environmental accounting, Accounting Forum, vol. 35, p. 75-89.
  27. Jones M.J., Shoemaker P.A., 1994, Accounting narratives: A review of empirical studies of content and readability, Journal of accounting literature, vol. 13, p. 142-184.
  28. Leary M.R., Kowalski R.M., 1990, Impression management: A literature review and two-component model, Psychological Bulletin, vol. 107, no. 1, p. 34-47.
  29. Leung P.P., Parker L., Curtis J., 2015, Impression management through minimal narrative disclosure in annual reports, The British Accounting Review, vol. 47, no. 3, p. 275-289.
  30. Llewellyn P.P., 1999, Methodological themes: Narratives in accounting and management research, Accounting, Auditing & Accountability Journal, vol. 12, no. 2, p. 220-236.
  31. Łada M., 2016, Rozwarstwienie w systemie rachunkowości zarządczej - studium przypadku, Studia Oeconomica Posnaniensia, nr 4(11), p. 177-188.
  32. Masztalerz M., 2016a, O narracji w rachunkowości, czyli jak zarządzać wrażeniem, Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, nr 274, p. 16-25.
  33. Masztalerz M., 2016b, Why Narratives in Accounting?, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, nr 434, p. 99-107.
  34. Mazur K., 2014, Zjawisko zarządzania symbolicznego a otoczenie organizacji, Przegląd Organizacji, nr 1, p. 6-11.
  35. Merkl-Davies D.M., Brennan N.M., 2007, Discretionary disclosure strategies in corporate narratives: Incremental information or impression management?, Journal of Accounting Literature, vol. 26, p. 116-196.
  36. Merkl-Davies D.M., Brennan N.M., 2011, A conceptual framework of impression management: New insights from psychology, sociology, and critical perspectives, Accounting and Business Research, vol. 41, no. 5, p. 415-437.
  37. Merkl-Davies D.M., Brennan N. M., 2017, A theoretical framework of external accounting communication: Research perspectives, traditions, and theories, Accounting, Auditing & Accountability Journal, vol. 30, no. 2, p. 433-469.
  38. Michelon G., Pilonato P.P., Ricceri F., Roberts R.W., 2016, Behind camouflaging: Traditional and innovative theoretical perspectives in social and environmental accounting research, Sustainability Accounting, Management and Policy Journal, vol. 7, no. 1, p. 2-25.
  39. Neu D., Warsame H.A., Pedwell K.A., 1998, Managing public impressions: Environmental disclosures in annual reports, Accounting, Organizations and Society, vol. 23, no. 3, p. 265-282.
  40. Niskanen J., Nieminen T., 2001, The objectivity of corporate environmental reporting: A study of Finnish listed fi rms' environmental disclosures, Business Strategy & the Environment, vol. 10, no. 1, p. 29-37.
  41. Ogden P.P., Clarke J., 2005, Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industry, Accounting, Auditing & Accountability Journal, vol. 18, no. 3, p. 313-345.
  42. Parker L.D., 1982, Corporate annual reporting: A mass communication perspective, Accounting and Business Research, vol. 12, no. 48, p. 279-286.
  43. Parker L.D., 2007, Financial and external reporting research: The broadening corporate governance challenge, Accounting and Business Research, vol. 37, no. 1, p. 39-54.
  44. Peek E., Cuijpers R., Buijink W., 2010, Creditors' and shareholders' reporting demands in public versus private firms: Evidence from Europe, Contemporary Accounting Research, vol. 27, p. 49-91, doi:10.1111/j.1911-3846.2010.01001.
  45. Riley T.J., Semin G.R., Yen A.C., 2014, Patterns of language use in accounting narratives and their impact on investment-related judgments and decisions, Behavioral Research in Accounting, vol. 26, no. 1, p. 59-84.
  46. Sandberg M., Holmlund M., 2015, Impression management tactics in sustainability reporting, Social Responsibility Journal, vol. 11, no. 4, p. 677-689.
  47. Słownik języka polskiego PWN [Dictionary of Polish Language], http://sjp.pwn.pl (1.02.2017).
  48. Stanton P., Stanton J., 2002, Corporate annual reports: Research perspectives used, Accounting, Auditing & Accountability Journal, vol. 15, no. 4, p. 478-500.
  49. Wang J.L., 2016, Literature review on the impression management in corporate information disclosure, Modern Economy, vol. 7, p. 725-731, http://dx.doi.org/10.4236/me.2016.76076 (15.02.2017).
  50. Wojciszke B., 2002, Autopromocja i autodeprecjacja: Kwestionariusz Stylów Autoprezentacji, [in:] Psychologia Jakości Życia, t. 1, nr 1, p. 145-171.
Cytowane przez
Pokaż
ISSN
1899-3192
Język
eng
URI / DOI
http://dx.doi.org/10.15611/pn.2017.474.13
Udostępnij na Facebooku Udostępnij na Twitterze Udostępnij na Google+ Udostępnij na Pinterest Udostępnij na LinkedIn Wyślij znajomemu