Proceedings of the 18th International Symposium on Management (INSYMA 2021)

Accounting Narrative and Impression Management on Social media – A study on Instagram Accounts of Indonesia Listed Companies

Authors
Chelsea Venezia, Yie Ke Feliana
Corresponding Author
Yie Ke Feliana
Available Online 29 June 2021.
DOI
https://doi.org/10.2991/aebmr.k.210628.007How to use a DOI?
Keywords
accounting narratives, impression management, social media, financial performance disclosure
Abstract

Social media has become a platform for companies to present themselves by exposing the image they want to build and maintain through the content and communication they publish online. Companies selectively post information about themselves, and this information is disseminated to build a positive public image on social media. Therefore, this study aims to examine the impression management strategy and accounting narrative on company performance. The data were collected by analyzing the financial performance disclosure of Indonesia listed companies’ official Instagram accounts. Using t-test, this study reveals that companies present themselves opportunistically on Instagram to build a positive public image to some extent.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 18th International Symposium on Management (INSYMA 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
29 June 2021
ISBN
978-94-6239-400-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210628.007How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Chelsea Venezia
AU  - Yie Ke Feliana
PY  - 2021
DA  - 2021/06/29
TI  - Accounting Narrative and Impression Management on Social media – A study on Instagram Accounts of Indonesia Listed Companies
BT  - Proceedings of the 18th International Symposium on Management (INSYMA 2021)
PB  - Atlantis Press
SP  - 30
EP  - 38
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210628.007
DO  - https://doi.org/10.2991/aebmr.k.210628.007
ID  - Venezia2021
ER  -