Structural Manipulation As Part of Impression Management in the President's Letters to Shareholders of the Biggest Polish Enterprises

• Autorzy: Elżbieta Jaworska , Grzegorz Bucior

Warianty tytułu

Manipulacja strukturalna jako element zarządzania wrażeniem w listach zarządu do akcjonariuszy największych polskich przedsiębiorstw

• Języki publikacji: EN

Abstrakty

EN

The purpose of this article is to examine the extent to which company managers use structural manipulations to manage users' impressions of information presented in the president's letters to shareholders. It is based on the managers' knowledge of how cognitive-behavioral factors influence people's perception and processing of information. The article focuses on selected cognitive errors connected with the effect of information order, such as the primacy effect and the recency effect, and the halo effect, which can be used by enterprises for structural manipulation in their letters to their shareholders. The research method used was an analysis of source documents which constituted elements of reporting that were created and published by Polish enterprises. The quantitative and qualitative research was preceded by a review of the literature, mainly regarding the strategies of impression management, in particular, structural manipulation. Analysis of publications that present research results on using impression management was used to formulate the research questions: (1) Do the largest Polish enterprises use structural manipulation based on cognitive error mechanisms? (2) Does the use of cognitive error mechanisms, which are typical of structural manipulation, depend on the financial condition of the enterprise in a given period? The presented research results confirm that the management boards of Polish companies do turn to techniques of impression management, especially structural manipulation. Additionally, they indicate that a correlation exists between the scope and degree of employing structural manipulation in reporting and the results achieved in a reporting year. However, the strength and depth of this relationship is not clear and requires further research. (original abstract)

Celem artykułu jest zbadanie zakresu wykorzystania przez zarządzających przedsiębiorstwem manipulowania strukturalnego dla zarządzania wrażeniem użytkowników informacji zawartych w listach zarządu do akcjonariuszy, opartego na znajomości zarządzających specyfiki oddziaływania czynników behawioralnych o charakterze kognitywnym na przetwarzanie i percepcję informacji przez ludzi. W artykule skupiono uwagę na wybranych błędach poznawczych związanych z efektem porządku informacji, takich jak: efekt pierwszeństwa oraz efekt świeżości, a także efekt aureoli, które jednostki gospodarcze mogą wykorzystać do manipulowania strukturalnego. Metodami badawczymi wykorzystanymi w pracy była analiza dokumentów źródłowych stanowiących elementy sprawozdawczości tworzonej i publikowanej przez polskie przedsiębiorstwa. Badania ilościowo-jakościowe zostały poprzedzone przeglądem literatury dotyczącej strategii zarządzania wrażeniem, w szczególności manipulacji strukturalnej. Analiza publikacji prezentujących wyniki badań nad stosowaniem zarządzania wrażeniem pozwoliła na sformułowanie dwóch pytań badawczych: (1) Czy największe polskie przedsiębiorstwa stosują manipulacje strukturalne, bazujące na mechanizmach błędów poznawczych? (2) Czy stosowanie mechanizmów błędów poznawczych właściwych dla manipulowania strukturalnego zależy od stanu finansowego przedsiębiorstwa w danym okresie? Zaprezentowane wyniki badań potwierdzają, iż zarządy polskich przedsiębiorstw sięgają po techniki zarządzania wrażeniem, zwłaszcza po manipulowanie strukturalne. Ponadto wskazują, iż istnieje zależność między zakresem i stopniem stosowania manipulacji strukturalnej w sprawozdawczości a wynikami uzyskiwanymi w roku sprawozdawczym. Jednak siła i głębokość tej relacji nie jest jasna i wymaga dalszych badań. (abstrakt oryginalny)

Słowa kluczowe

EN

Manipulation of information; Impression management; Behavioural accounting

PL

Manipulacje informacją; Zarządzanie wrażeniem; Rachunkowość behawioralna

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2019
• Tom: 104
• Numer: nr 160
• Strony: 55--83

Twórcy

autor

Elżbieta Jaworska

• West Pomeranian University of Technology in Szczecin

autor

Grzegorz Bucior

• University of Gdańsk

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Identyfikatory

DOI

10.5604/01.3001.0013.4356