The use of infographics for impression management in the non-financial reports of listed companies in Poland
| Autor: | Arleta Szadziewska, Mariya Shygun |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 47, Iss 2, Pp 51-80 (2023) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X |
| DOI: | 10.5604/01.3001.0053.6059 |
| Popis: | Purpose: The article aims to identify the factors that influence the use of infographics in non-financial reports and determine whether this form of information communication is exploited for impression management purposes. Methodology/approach: The study employed the following research methods: analysis of the subject literature and quantitative and qualitative content analysis. The chi-square test of homogeneity and Spearman rank correlation analysis were used to verify the research hypotheses. Findings: A relationship was noted between the number of infographics in such reports and the form of the report, as well as a given entity’s environmental nuisance. The hypothesis verification also confirmed an average positive relationship between the number of info-graphics and the number of GRI indicators. The qualitative content analysis of non-financial reports indicated that the use of infographics is aimed at highlighting positive information about a company’s activities. Research limitations/implications: The research makes a valuable contribution by allowing stakeholders to understand how infographics are used to convey information on a company’s operations, including its embellishment potential. Since the study was limited to selected industries and one reporting period, there is a need for further work to determine whether other listed companies include infographics in their non-financial reports and whether these techniques are used for impression management. Originality/value: The article is the first to present the use of infographics by Polish listed companies in their non-financial reporting. It expands the knowledge of information visualization aimed at creating a favorable image of business operations in the eyes of stakeholders. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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