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

• Autorzy: Elżbieta Jaworska , Grzegorz Bucior

Warianty tytułu

Autoprezentacja. Jak zarządzać wizerunkiem przedsiębiorstwa w ramach raportowania zewnętrznego

• Języki publikacji: EN

Abstrakty

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(original abstract)

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)

Słowa kluczowe

EN

Impression management; Company image

PL

Zarządzanie wrażeniem; Wizerunek przedsiębiorstwa

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2017
• Numer: nr 474 Global Challenges of Management Control and Reporting
• Strony: 150--159

Twórcy

autor

Elżbieta Jaworska

• West Pomeranian University of Technology in Szczecin

autor

Grzegorz Bucior

• University of Gdańsk

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Identyfikatory

DOI

10.15611/pn.2017.474.13