Telling a success story through the president's letter

dc.contributor.authorMartins, Adelaide
dc.contributor.authorGomes, Delfina
dc.contributor.authorOliveira, Lídia
dc.contributor.authorRibeiro, João Leite
dc.date.accessioned2019-06-12T13:45:45Z
dc.date.available2019-06-12T13:45:45Z
dc.date.embargo2020-09-30
dc.date.issued2019
dc.description.abstractPurpose – This paper explores the role of storytelling and Impression Management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change. Design/methodology – Drawing on a qualitative case study, this paper examines annual report letters from 1995 to 2013 using a methodological interpretative approach. Findings – By promoting a success story using IM, the presidents give sense to particular actions related with controversial issues and attempt to influence expectations on strategic changes. The findings demonstrate that organizational actors use the flexibility of the president’s letter to tell the story and emphasize its self-laudatory nature. The study highlights that storytelling in these documents can be used to alleviate the tensions created by the inherent contradictions of social structures. Practical implications –This research is useful for regulatory authorities, users of annual reports as well as academic researchers, making them attentive of the narratives companies may adopt to protect their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter. Originality/value – This paper makes a contribution to research on communication issues by expanding literature on accounting and organizational storytelling. By demonstrating how presidents use sensegiving as a means of legitimacy-claiming, this study adds to the literature on legitimating accounts. In doing so, this paper bridges the gap between theories about organizational legitimacy, storytelling, and IM. To sum up, the findings serve as an incremental step toward understanding the nature of accountability reporting.pt_PT
dc.identifier.citationMartins, A., Gomes, D., Oliveira, L., & Ribeiro, J. (2019). Telling a success story through the president's letter. Qualitative Research in Accounting and Management, 16(3), 403-433. doi: 10.1108/QRAM-03-2018-0018. Disponível no Repositório UPT, http://hdl.handle.net/11328/2728pt_PT
dc.identifier.doihttps://doi.org/10.1108/QRAM-03-2018-0018
dc.identifier.issn1176-6093
dc.identifier.urihttp://hdl.handle.net/11328/2728
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.rightsembargoed accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectLegitimacypt_PT
dc.subjectStorytellingpt_PT
dc.subjectSensegivingpt_PT
dc.subjectImpression managementpt_PT
dc.subjectPresident’s letterpt_PT
dc.titleTelling a success story through the president's letterpt_PT
dc.typejournal articlept_PT
degois.publication.firstPage403
degois.publication.issue3
degois.publication.lastPage433
degois.publication.titleQualitative Research in Accounting and Managementpt_PT
degois.publication.volume16
dspace.entity.typePublicationen
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