Purpose: The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the private and public communication of pro-nuclear...

Purpose The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post...

In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to systematise, advance and challenge research on impression management. The...

We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which is played out in a series of 20 press releases over a 2-month period to...

Purpose: The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities...

Purpose: The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority. Design/methodology/approach: The authors develop...