Exploring the corporate identity/corporate image interface: An empirical study of accountancy firms

Bernstein wrote that we should be concerned about the image our company projects not because we want to manufacture it but because we need to discern how we are being received and how those perceptions square with our self‐image (Bernstein 1984, 13). The importance of image being based on reality was incorporated by Abratt (1989) into his conceptual model in the form of an ‘interface’. This interface can be conceived of as the moment of truth for an organisation where the corporate identity is externalised, and, therefore, examination of the dynamics of this interface is of vital interest to corporate identity research. The results of empirical research into this interface, denoted as the corporate identity/corporate image interface in this research, are presented in this paper. A resultant model of the corporate identity management process is then advanced, based on the dimensions of a factor analysis of the multi‐item scale developed for the research. The research revealed that, whereas the selection of an accountancy firm is based on the corporate image that it projects, retention of an accountancy firm is based on continuing positive experiences, including the responsiveness of employees, the physical environment and the values that the accountancy firm holds dear. This implies that the corporate identity/corporate image interface must be a coherent entity for the successful projection of corporate identity.