传递坏消息的伦理：评价企业财务报告中的印象管理策略

IF 1.8 2区文学 Q3 BUSINESS

Journal of Business and Technical Communication Pub Date : 2022-02-14 DOI:10.1177/10506519211064618

E. DeJeu

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引用次数: 6

摘要

商务沟通教材提供印象管理（IM）策略，帮助学生学习如何缓和坏消息。但企业有时会以道德上有问题的方式使用这些策略。本文在一个具有里程碑意义的道德可疑企业财务报告案例中分析了IM策略。调查结果表明，Ivax公司通过过度夸大其解决金融危机的能力、大幅淡化坏消息和隐瞒破坏性信息，操纵了三种标准的IM策略。Ivax还使用了第四种不太熟悉的策略：它在法律免责声明中隐藏了相互矛盾的信息。导师需要帮助学生成为道德作家，避免像这样有问题的即时通讯策略。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Ethics of Delivering Bad News: Evaluating Impression Management Strategies in Corporate Financial Reporting

Business communication textbooks offer impression management (IM) strategies to help students learn how to soften bad news. But corporations sometimes use these strategies in ethically questionable ways. This article analyzes IM strategies in a landmark case of ethically dubious corporate financial reporting. Findings suggest that the company, Ivax, manipulated three standard IM strategies by overamplifying its power to fix a financial crisis, substantially downplaying bad news, and concealing damaging information. Ivax also used a fourth, less familiar strategy: It buried contradictory information in legal disclaimers. Instructors need to help students become ethical writers who avoid questionable IM strategies like these.

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来源期刊

Journal of Business and Technical Communication Multiple-

CiteScore

5.10

自引率

18.20%

发文量

期刊介绍： JBTC is a refereed journal that provides a forum for discussion of communication practices, problems, and trends in business, professional, scientific, and governmental fields. As such, JBTC offers opportunities for bridging dichotomies that have traditionally existed in professional communication journals between business and technical communication and between industrial and academic audiences. Because JBTC is designed to disseminate knowledge that can lead to improved communication practices in both academe and industry, the journal favors research that will inform professional communicators in both sectors. However, articles addressing one sector or the other will also be considered.