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Substantive rationality of impression management:an analysis of corporate reports of JBS

2022Journal article Open access
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dc.contributor.authorCruz, Juliana C. S.
dc.contributor.authorRodrigues, Marly D.
dc.contributor.authorAraújo, Risolene A. M.
dc.contributor.authorSilva, Adriana Rodrigues
dc.date.accessioned2022-08-08T10:48:55Z
dc.date.available2022-08-08T10:48:55Z
dc.date.issued2022
dc.description.abstractObjective: To investigate the substantive rationality inherent to the practice of impression management (IM). Originality/value:Based on the taxonomy created by Merkl-Davies and Brennan (2011), it is analyzed: 1. the discussion under the sociological perspective; and 2. the actions of substantive rationality in the management of impressions that can manifest through actions of symbolic management. This study responds to the call of Merkl-Davies et al. (2011) by putting into practice an unconventional analytical model based on the use of the corporate reports (annual and sustainability) of the company JBS with special attention to the “Carne Fraca” [Weak Meat] Operation. Design/methodology/approach: A content analysis of the accounting narratives of JBS’ corporate reports between 2015 and 2018 was carried out.Findings: Accounting narratives suggest evidence of IM and substantive rationality. The preparers of the corporate reports used substantive rationality to legitimize the company’s actions, with the most significant manifestations of this practice in the 2017 report, the year of the “Carne Fraca” operation. The implications of this research lie in demonstrating evidence that guides companies regarding the use of accounting narratives to convince society of their actions as consistent with the structure of social rules and norms. Furthermore, we emphasize that the accounting narratives must be analyzed with caution since they can be elaborated under the influence of the manager’s opportunistic behavior.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCruz, J. C. S., Rodrigues, M. D., Araujo, R. A. M. & Silva, A. R. (2022). Substantive rationality of impression management : an analysis of corporate reports of JBS. RAM = Revista de Administração Mackenzie. 23(3). doi:10.1590/1678-6971/eRAMR220239.enpt_PT
dc.identifier.doihttps://doi.org/10.1590/1678-6971/eRAMR220239.enpt_PT
dc.identifier.issn1678-6971
dc.identifier.urihttp://hdl.handle.net/10400.15/4049
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherUniversidade Presbiteriana Mackenziept_PT
dc.relation.publisherversionhttps://www.scielo.br/j/ram/a/LpzLYwLPgCNZc65JkJLgskb/?lang=enpt_PT
dc.subjectCorporate communicationpt_PT
dc.subjectImpression managementpt_PT
dc.subjectLegitimacypt_PT
dc.subjectSubstantive rationalitypt_PT
dc.subjectSymbolic managementpt_PT
dc.titleSubstantive rationality of impression management:an analysis of corporate reports of JBSpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceSão Paulo, Brasilpt_PT
oaire.citation.issue3pt_PT
oaire.citation.titleRAM. Revista de Administração Mackenziept_PT
oaire.citation.volume23pt_PT
person.familyNameRodrigues Silva
person.givenNameAdriana
person.identifier.ciencia-idFF1F-A852-1133
person.identifier.orcid0000-0003-1538-6877
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication8b6dfcf4-27a3-4640-a818-2c141d30e24f
relation.isAuthorOfPublication.latestForDiscovery8b6dfcf4-27a3-4640-a818-2c141d30e24f

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