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Accounting narratives and impression management on social media/ Jessica H. Yang, Siwen Liu.
// Accounting and Business Research vol.47, no. 6/2017 2017.p. 673 - 694. In this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimise the disclosures of negative information but employ various patterns and dissemination techniques to emphasise positive information. Specifically, improving performers are more willing to post and disseminate earnings-related tweets to achieve a higher degree of stakeholder engagement than declining performers. Based on these findings, we conclude that firms present themselves on social media opportunistically to construct a positive public image.
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Framing the Magdalen: sentimental narratives and impression management in charity annual reporting / Lisa Evansa & Jacqueline Pierpoint.
// Accounting and Business Research. Volume 45, N6-7, 2015. London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.pages 661-690. We analyse the annual report narratives, between 1801 and 1914, of the Edinburgh Magdalen Asylum, a reformatory for ‘fallen’ women. We aim to provide new insights by combining interdisciplinary perspectives: the work of Erving Goffman on stigma, asylums, impression management and framing, and writings on literary genres, in particular eighteenth- and nineteenth-century fiction. We also contribute to research on the annual report as source material for social history and to accounting histories of women. We find that the narratives were employed to discharge the directors’ accountability by portraying their work and the asylum as socially and economically useful, accounting for the inmates in their charge, securing funding and finding suitable employment for inmates after release. The narratives and their subjects were framed in accordance with conventions of sentimental novels and recurring literary plot structures. By creating a dichotomy between victims of seduction and ‘hardened’ prostitutes, the directors could manage expectations: not all Magdalens could be saved. On the other hand, this dichotomy allowed the directors to advertise their ‘product’ in the market for domestic labour: Case histories and personal narratives were presented to show that the remorseful Magdalen could become a docile domestic servant and productive citizen.
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Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure / Stuart Coopera & Richard Slack.
// Accounting and Business Research. Volume 45, N6-7, 2015. London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.pages 801-840. This paper aims to determine whether corporate reporting practice, consistent with impression management, changes depending upon company performance. A longitudinal analysis, rarely used in prior impression management research, enables changes in annual report disclosures, both narrative and visual, to be identified and considered relative to a company s performance. Our analysis is based upon the disclosure of leakage performance, a strategic and stakeholder issue in the water industry, by all 10 water and sewerage companies (WASCs) in England and Wales over the 7-year period 2005–2006 to 2011–2012. Our longitudinal data are also compared across companies and contrasted with the expert counter account provided by the industry regulator, OFWAT. We find that the level, nature and presentation of a WASC s leakage disclosures change markedly reflective of their performance against OFWAT s target. Our evidence shows that the changes in reporting practice include the use of tactics and presentational methods consistent with impression management, raising concerns regarding the balance and trustworthiness of voluntary disclosures in the annual report. We suggest that the International Accounting Standards Board should further consider their guidance on narrative disclosures, including presentational format, to reduce the scope for impression management within corporate reporting.
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