Disciplinary perspectives and theories
| Disciplinary perspective | Theory | Explanations of narrative disclosures | Concepts |
|---|---|---|---|
| Economics | Agency theory | Incremental information | |
| IMPRESSION MANAGEMENT | Reporting bias | ||
| Critical perspective | Critical theories | IMPRESSION MANAGEMENT | Retrospective rationality and accounting rhetoric |
| Sociology | Legitimacy theory Stakeholder theory Institutional theory | IMPRESSION MANAGEMENT | Symbolic management |
| Social and cognitive psychology | Attribution theory | IMPRESSION MANAGEMENT | Self-serving bias |
| Hubris | Managerial overconfidence | ||
| Retrospective sense-making | Accountability |
| Disciplinary perspective | Theory | Explanations of narrative disclosures | Concepts |
|---|---|---|---|
| Economics | Agency theory | Incremental information | |
| IMPRESSION MANAGEMENT | Reporting bias | ||
| Critical perspective | Critical theories | IMPRESSION MANAGEMENT | Retrospective rationality and accounting rhetoric |
| Sociology | Legitimacy theory | IMPRESSION MANAGEMENT | Symbolic management |
| Social and cognitive psychology | Attribution theory | IMPRESSION MANAGEMENT | Self-serving bias |
| Hubris | Managerial overconfidence | ||
| Retrospective sense-making | Accountability |