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Title: Managing social and environmental accountability: An impression management perspective
Authors: Martins, Adelaide
Gomes, Delfina
Keywords: Accountability
Corporate Reporting
Corporate Social Responsibility
Impression Management
Issue Date: 2019
Citation: Martins, A., & Gomes, D. (2019, may). Managing social and environmental accountability: An impression management perspective. Paper presented at the Conference 2019 Review of Business Management, University of Minho, Braga, Portugal, 20th May 2019. Disponível no Repositório UPT,
Abstract: Purpose – Corporate social behavior has become an important feature of business society. Organizations face the challenge to meet stakeholders’ expectations, but also to report information on social and environmental issues. Drawing on accounting literature this study proposes a conceptual framework linking organizational impression management and social accountability. Theoretical framework – This study is supported by literature on organizational legitimacy, impression management, and corporate social reporting to propose a theoretical framework to help understanding how organizations manage corporate social accountability in a context of institutional complexity. Design/methodology/approach –This theoretical essay is drawn on recent accounting literature. Findings – Corporate social reporting seems more reflective of impression management rather than of the release of functional accountability. Such practices appear to be motived by the quest of social legitimacy and the improvement of organizational image and the desire to obfuscate a negative performance. Research, Practical & Social implications – These findings are of societal and ethical concern as impression management behavior may undermine the transparency of social and environmental reporting. Originality/value – The conceptual framework proposed is useful for future studies aiming at understanding how organizations use impression management on their corporate social reporting in the accountability process. In this vein, we bridge the gap between organizational legitimacy, impression management, and social accountability.
Appears in Collections:REMIT - Comunicações a Congressos Internacionais / Papers in International Meetings

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