امروز پنج شنبه , 01 شهریور 1403
شنبه تا پنج شنبه - 9 صبح الی 20 عصر
دانلود مقاله : Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman 2013
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دانلود مقاله :
Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman 2013
نویسندگان :
Jill F. Solomon , Aris Solomon b, Nathan L. Joseph c, Simon D. Norton
فرمت:pdf
چکیده :
This paper explores the nature of private social and environmental reporting (SER). From
interviews with UK institutional investors, we show that both investors and investees
employ Goffmanesque, staged impression management as a means of creating and disseminating
a dual myth of social and environmental accountability. The interviewees’ utterances
unveil private meetings imbued with theatrical verbal and physical impression management.
Most of the time, the investors’ shared awareness of reality belongs to a Goffmanesque
frame whereby they accept no intentionality, misrepresentation or fabrication, believing
instead that the ‘performers’ (investees) are not intending to deceive them. A shared perception
that social and environmental considerations are subordinated to financial issues renders
private SER an empty encounter characterised as a relationship-building exercise with
seldom any impact on investment decision-making. Investors spoke of occasional instances
of fabrication but these were insufficient to break the frame of dual myth creation. They only
identified a handful of instances where intentional misrepresentation had been significant
enough to alter their reality and behaviour. Only in the most extreme cases of fabrication
and lying did the staged meeting break frame and become a genuine occasion of accountability,
where investors demanded greater transparency, further meetings and at the extreme,
divested shares. We conclude that the frontstage, ritualistic impression management in private
SER is inconsistent with backstage activities within financial institutions where private
financial reporting is prioritised. The investors appeared to be in a double bind whereby they
devoted resources to private SER but were simultaneously aware that these efforts may be at
best subordinated, at worst ignored, rendering private SER a predominantly cosmetic, theatrical
and empty exercise.
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