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EN
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.
EN
Customer complaint behaviour, in response to service failures, has been shown to vary based on numerous factors, such as the nature of the service encounter, the setting, culture, gender and the presence of others. The gender-based study reported in this paper demonstrates the impact of two of these factors, i.e. the presence of others and gender, on the intent of Ecuadorian customers to voice their complaints about service failures in a restaurant setting. Employing a theoretical framework of impression management and cultural orientation, and with specific reference to Hofstede’s work on cultural differences, this study found that Ecuadorian customers were less likely to complain in the presence of other customers than when they were alone. Impression management and concern for others were shown to be more significant among women than men. Women were found to be more motivated to manage their public image and create positive impressions in other people’s minds, leading to less intent to complain in the presence of other customers than when they were alone. Male customers, on the other hand, exhibited less concern for others and did not show any significant difference in their complaint intentions, whether they were alone or in the presence of others.
PL
Punktem wyjścia artykułu jest obserwacja, że komunikacja w rachunkowości staje się coraz bardziej narracyjna, co rodzi pytanie o przyczyny i możliwe skutki. Najpierw omówiono związki między językiem a rachunkowością. Relacje te przedstawiono w dwóch aspektach: z jednej strony rachunkowość jako język (biznesu), a z drugiej – język (naturalny) w rachunkowości. Następnie poddano analizie zjawisko rosnącego znaczenia języka i narracji w rachunkowości oraz zidentyfikowano siedem czynników rozwoju. Uznawszy, że narracje odgrywają coraz ważniejszą rolę w komunikacji w rachunkowości, przedstawiono sposoby wykorzystania narracji do kreowania obrazu jednostki i zarządzania wrażeniem. Na koniec sformułowano wnioski z przeprowadzonych rozważań i wskazano kierunki dalszych badań.
EN
Accounting communication has been becoming more and more narrative, which raises the question about the causes and consequences. Firstly, the relations between language and accounting are discussed. Two aspects of these relations are shown: accounting as a language (of business), and (natural) language in accounting. Then the phenomenon of the increasing importance of language and narratives in accounting is analysed, and seven factors of this development are identified. Considering that narratives play an increasingly important role in the accounting communication, methods of how to use narratives in image creation and impression management are presented. Finally, synthetic conclusions are made and possible directions for future research are indicated.
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