1,720,970 research outputs found
Impression management observation in South African district municipalities through attribution theory lens.
No full textMasters Degree. University of KwaZulu-Natal, Durban.District municipalities play a crucial role in the local government as they have the mandate to provide services to the communities and capacitate and assist local municipalities in their jurisdiction for the provision of services delivery. Most South African district municipalities are struggling to fulfil the mandate of delivering services to the communities and this is evidenced by delivery protests for poor service delivery across South African communities. Inability to provide proper service delivery by most South African district municipalities causes them to get pressure from political opposition and the communities at large, hence they resort to partake in impression management. The mayor’s foreword is a narrative disclosure in the annual report that has no guideline in terms of what gets included in it. Management of municipalities have the discretion on what to include, which makes the mayor’s foreword open to manipulation, and as such, can be a place for employing impression management tactics. This study examined the presence of impression management tactics in the mayor’s foreword in the annual reports of South African district municipalities. The study followed the quantitative research method. Quantitative content analysis was used to analyse the mayor’s foreword contained in the annual reports of 34 district municipalities in South Africa. Data were extracted from the annual reports available on the websites of district municipalities. Impression management tactics, in the form of textual characteristics, were examined based on the length, use of passive voice, use of personal reference, use of positive tone, and observation of readability. The study revealed that district municipalities use impression management tactics in the mayor’s foreword. The study revealed that non-performing district municipalities have used a lot of personal references, and more passive voice than performing even though not significant, while performing have used significantly more positive tone than nonperforming district municipalities. The study revealed that performing district municipalities have lower readability scores than non-performing. Furthermore, there is no significant difference between performing and non-performing district municipalities on the length of the mayor’s foreword, use of passive voice, use of personal references and the readability score. The study brings new insights into the use of impression management tactics in the public sector, specifically in local government. It further extends the debate on impression management and self-attribution
A comparative analysis of impression management in chairman's statement amongst profitable and unprofitable JSE-listed companies during Covid-19 pandemic.
Get PDFMasters Degree. University of KwaZulu-Natal, Durban.The study examined whether profitable and less profitable Top 100 Johannesburg Stock
Exchange (JSE) listed companies used impression management during the Coronavirus
(COVID-19) pandemic through textual characteristics in the chairperson's statement. The
chairperson's statement is one of the most frequently read and highly rated narrative disclosure
statements in the integrated report (IR). Quantitative content analysis was used to analyse the
chairperson's statements of the Top 100 JSE-listed companies. The profitable and less
profitable companies were evaluated using six textual characteristics, namely the length of the
chairperson's statement, the use of passive voice, the use of personal references, the use of
quantitative references, the use of future references, and the readability score. The study found
that both profitable and less profitable top 100 JSE-listed companies used impression
management in the chairperson's statement during the pandemic. Moreover, both groups used
the passive voice as well as future, personal, and quantitative references in the chairperson's
statement, even during the COVID-19 pandemic. There was no significant difference in
readlability, quantitative references, passive voice, personal references, length, and future
references. The results are contrary to previous research that indicates that impression
management is used less during a crisis than during normal economic conditions. The study
shows that the chairperson's statements are used by management as a form of attribution, which
is a self-serving bias that could lead to the misallocation of capital by investors. The study adds
to the debate on the use of impression management in corporate reporting during the crisis and
adds to the debate on attribution theory
Impression management observation in chairman statements in JSE Top 40 listed companies.
Get PDFMasters Degree. University of KwaZulu-Natal, Durban.The study examined whether impression management exists in the Top 40 Johannesburg Stock Exchange (JSE) listed companies based on narrative disclosure in chairman’s statements. Based on market share, the JSE Top 40 listed companies represent more than 80% of the market share of all companies listed on the JSE, and the chairman’s statement is regarded as one of the most read portions although it is not required by the International Financial Reporting Standards (IFRS). Content analysis was used to analyse integrated reports of the JSE Top 40 listed companies. The reports constituted the data of the study. Impression management was examined from the length of the chairman’s statement, use of passive sentences, use of personal reference, and the sentiment shown in disclosure tone. The study shows that the JSE Top 40 listed companies partake in impression management. Furthermore, unprofitable companies used more personal references than profitable companies did, whereas profitable companies used more positive sentiments than unprofitable companies. The study provides insight on selective voluntary disclosure tactics used by management of the JSE Top 40 listed companies in the quest for legitimacy. The study also adds to the discourse on corporate reporting by public companies and to debates within the legitimacy theory
Assessing Impression Management in South African District Municipalities’ Annual Reports: A Textual Characteristics Analysis of Mayor’s Foreword
Get PDFThe study delves into the strategic use of impression management within South African district municipalities, examining how this phenomenon manifests in their annual reports, particularly in the mayor’s foreword. These forewords, being the first statement in the annual report, often employ opportunistic and overly optimistic language that can obscure the true state of municipal performance, creating ambiguity for the public. Using quantitative content analysis, the research scrutinized annual reports from a sample of 34 district municipalities. The findings revealed significant evidence of impression management tactics. Notably, non-performing municipalities tended to produce lengthier mayor’s forewords compared to their performing counterparts. Both categories frequently employed passive constructions and personalized references, aiming to shape perceptions and claim credit selectively. By shedding light on these practices, the study adds to the growing discourse on transparency in local governance. It underscores the need for vigilance, warning the public about how such rhetorical strategies can conceal service delivery shortcomings. This research also contributes valuable insights into the mechanisms of self-attribution in government communications, urging citizens to critically evaluate municipal reports
A Manifestation of Impression Management in Corporate Reporting in Jse Top 40 Listed Companies
No full textPurpose: The purpose of the study is to exposes impression management in the developing country, with a specific focus on the Top 40 Johannesburg Stock Exchange (JSE). Despite not being required by the International Financial Reporting Standards, the Chairperson's statement is the most read statement among the more than 80% of listed companies. The study investigated profitable and unprofitable companies' use of impression management through passive voice and personal references.
Methodology: Secondary data in form of annual reports were used and self-attribution theory was used as framework. Mixed content analysis was used. Using a targeted sample, the study differentiated between 20 profitable and 20 unprofitable companies, based on the change in pre-tax profit between fiscal 2019 and fiscal 2020.
Findings: Profitable and unprofitable companies used self-attribution bias. The Mann-Whitney test finds no significant difference despite profitable organizations’ using more self-attribution than unprofitable companies. The continued use of impression management deceives investors and impairs their ability to make informed decisions
Implications: The study sends a strong warning to potential investors on use of impression management by listed companies. Further, the study further adds to the debate on impression management through self-attribution in corporate reporting
Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens
No full textPurpose: The use of impression management in corporate reporting is mostly in pursuit of value creation for stakeholders. The study exposes the use of impression management practices in voluntary narrative disclosures. The study focused on Top 40 Johannesburg Stock Exchange (JSE) listed companies. Impression management was examined through the length of the chairperson’s statement and use of positive tone. The chairperson’s statement focuses on the future and strategic direction. Stakeholders focus on the chairperson’s statement for investment decision-making purposes.
Approach: Quantitative content analysis is used on secondary data extracted from integrated reports.
Findings: The study found that profitable and nonprofitable JSE-listed companies use impression management through the length of the chairperson’s statement and the use of a positive tone.
Value: The study attempts to provides notice of the use of impression management to prospective and current investors who to some extent rely on voluntary narrative disclosure for investment decision making purposes and adds the debate on stakeholder theory in corporate reporting
Nexus of fraud mitigation practices and profitability of insurance companies in South Africa
Get PDFThe objective of this study was to evaluate how measures taken to prevent fraud impact the Profitability of insurance companies operating in South Africa. The study adopted a descriptive research approach and surveyed a sample of 70 licensed insurance companies in the country. Primary sources of data were obtained by engaging claims managers in each of the firms, and descriptive and inferential statistics were used to analyse the data. The results of the study revealed that fraud mitigation measures significantly affect the Profitability of insurance companies in South Africa. The implementation of fraud prevention, detection, and response measures had a positive impact on the Profitability of these firms. Based on the findings, the study recommends that the Insurance Regulatory Authority establish regulations that mandate all insurance providers to collect and report statistics on fraud. Insurance firms should provide their employees with comprehensive training on fraud management and implement strict penalties and disciplinary measures for employees involved in fraudulent activities, as they can undermine the effectiveness of the fraud mitigation process
Qualitative Design in Political Communication Research, Surveys and Public Opinion
No full textThe main aim of this study was to unpack the health and socioeconomic status of waste-picking activities in Mayville, Cato Manor, and Westville in Durban. It analyzed the quality of life of waste pickers, their awareness of the risks associated with this kind of work, and the extent of their uptake of health-protective measures. A quantitative approach was adopted, and a questionnaire was used to gather data from 81 waste pickers. The findings revealed that unemployment was the main reason for taking up waste picking and that this was the respondents' primary source of income. It was also found that most respondents resided in shacks and had no access to running water. Most were unaware of the risks associated with this kind of work. Based on these findings, it is recommended that economic development be pursued to create employment opportunities and that delivery of essential services such as potable water be improved, especially in informal settlements. Awareness campaigns should be launched to educate waste pickers on handling waste, the risks associated with this kind of work, and the need to adopt protective health measures. Finally, the researcher recommends further research on waste picking in Durban as there is a paucity of information on this activity in the city
Impression Management during the Covid-19 Pandemic: A Comparative Analysis of the Chairperson’s Statement by JSE-Listed Profitable and Least Profitable Companies
No full textPurpose: The study examined whether profitable and least-profitable Top 100 Johannesburg Stock Exchange (JSE) listed companies used impression management in the chairperson’s statement during the Covid-19 pandemic. The chairperson’s statement is one of the most frequently read and highly rated narrative disclosure statements in the integrated report.
Design: Quantitative content analysis was used. The profitable and least-profitable companies were evaluated using six textual characteristics, namely the length of the chairperson's statement, the use of passive voice, the use of personal references, the use of quantitative references, the use of future references, and the readability score.
Findings: The study found that profitable and least-profitable top 100 JSE-listed companies used impression management during the pandemic. Moreover, both groups used the passive voice as well as future, personal, and quantitative references in the chairperson's statement, even during the Covid-19 pandemic. There was no significant difference in readability, quantitative references, passive voice, personal references, length, and future references. The results are contrary to previous research that indicates that impression management is used less during a crisis.
Implications: The study adds to the debate on the use of impression management in corporate reporting during the crisis and adds to the debate on attribution theory.
 
Accounting and Finance Professionals’ Perception on The Current State of The Accountancy Profession in South Africa
Get PDFAccountants, auditors, and other finance professionals have traditionally been well respected and held in high regard by the public. They are regarded as financial reporting overseers because they are responsible for ensuring that organisations follow relevant regulations and financial laws. Globally, accounting and finance professions have been tarnished by scandals involving intentional manipulation of financial information. The professional ethics of finance professionals are under scrutiny by the concerned public at large. This study is informed by the repercussions of these scandals and how they have influenced the public view of the profession. The quantitative approach was adopted, using systematic sampling. 165 accounting and finance professionals at government, corporate institutions and audit firms were considered. An anonymous online questionnaire was the instrument used for the collection of data. Majority of accountants and finance professionals agree are in consensus that they perceive themselves to have a strong knowledge of ethics. Further, also perceive their fellow accounting and finance professionals to be ethically responsible. Additionally, being a member of professional accounting body influences the ethical behaviour and professional conduct of accounting and finance professionals. Worth noting, considerable accountants and finance professionals face a substantial amount of pressure to compromise on ethics The study adds to the debate on the perception of accountants and finance professionals from their perspective. Further, ascertain the role that professional bodies play to nurture professionals be to inclined to ethical behavior so as to maintain positive perception about them and the profession
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