组织替代:发展印象管理和网络风险披露

IF 3.8 3区 管理学 Q1 BUSINESS, FINANCE
Monika Łada, Alina Kozarkiewicz, Jim Haslam, Agnieszka Kabalska, Frank Mueller
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引用次数: 0

摘要

该研究发展了需要印象管理的外部组织沟通理论。这包括发展与戈夫曼工作和戈夫曼研究传统的联系。我们的方法创新地阐明了印象管理的维度,包括他人的呈现和我们称之为组织替代(OAC)的细微实践。交替铸造在戈夫曼传统中被概念化。OAC被认为与更发达的组织印象管理(OIM)有关,它涉及到一个组织为另一个/其他人(组织与之互动的受众)构建一个与组织目标一致的角色。我们的理论也以一种连贯的方式创新地借鉴了戈夫曼的见解,即通过欣赏互动仪式的普遍性,包括那些使用当今技术在组织沟通风格中发生的仪式。我们认为,OAC尤其倾向于需要机智。实证重点是波兰银行(CB)面临网络安全挑战和对外披露/沟通网络安全/网络风险的案例分析。为了深入了解,我们解决了这个问题:就OIM(包括OAC)的发展理论而言,银行如何通过公开披露/沟通应对与网络安全相关的外部挑战?对多媒体类型的内容分析,注意上下文,表明了其他形式的呈现的重要性。我们被CB的客户(主要受众)如何在CB的外部沟通中展示所吸引,突出了这些沟通的长期参与和重要性的增加。在我们的案例中,OIM的表达和其他人的陈述通过OAC得到了进一步的发展,特别注意了-à-vis现代技术的沟通风格。我们的工作促进了OAC更广泛的适用性,包括网络风险披露以外的应用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Organizational altercasting: Developing impression management and cyber-risk disclosures

Organizational altercasting: Developing impression management and cyber-risk disclosures

The study develops theorizing of external organizational communications that entail impression management. This includes developing linkages to Goffman's work and a Goffmanian research tradition. Our approach innovatively articulates dimensions of impression management entailing the presentation of others and nuanced practices of what we term organizational altercasting (OAC). Altercasting has been conceptualized in a Goffmanian tradition. OAC, seen as implicated in more developed organizational impression management (OIM), involves an organization constructing for another/others (an audience with whom the organization interacts) a persona that is congruent with the organization's goals. Our theorizing also innovatively draws from Goffmanian insight in a coherently associated way—namely, by appreciating the pervasiveness of interaction rituals, including those that take place in an organizational communication style using today's technology. We suggest that OAC especially tends to entail tact. The empirical focus is a case analysis of a Polish bank (CB) facing challenges of cybersecurity and disclosing/communicating externally on cybersecurity/cyber-risk. For insight, we address this question: In terms of a developed theorizing of OIM (including OAC), how did the bank respond to external challenges, related to cybersecurity, through public disclosures/communications? A content analysis of types of multimedia, with attention given to context, indicated the importance of the presentation of others. We were drawn to how CB's customers, a key audience, were presented in CB's external communications, highlighting long-term engagement in, and an increase in the significance of, these communications. For our case, articulation of OIM and the presentation of others was further developed through OAC, with particular attention given to communication style vis-à-vis modern technology. Our work promotes OAC's wider applicability, including beyond cyber-risk disclosures.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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