Racionalidade substantiva no gerenciamento de impressões: Uma análise dos relatórios corporativos da empresa JBS

Abstract

ABSTRACT Objective: To investigate the substantive rationality inherent to the practice of impression management (IM). Originality/value: Based on the taxonomy created by Merkl-Davies and Brennan (2011), it is analyzed: 1. the discussion under the sociological perspective; and 2. the actions of substantive rationality in the management of impressions that can manifest through actions of symbolic management. This study responds to the call of Merkl-Davies et al. (2011) by putting into practice an unconventional analytical model based on the use of the corporate reports (annual and sustainability) of the company JBS with special attention to the “Carne Fraca” [Weak Meat] Operation. Design/methodology/approach: A content analysis of the accounting narratives of JBS’ corporate reports between 2015 and 2018 was carried out. Findings: Accounting narratives suggest evidence of IM and substantive rationality. The preparers of the corporate reports used substantive rationality to legitimize the company’s actions, with the most significant manifestations of this practice in the 2017 report, the year of the “Carne Fraca” operation. The implications of this research lie in demonstrating evidence that guides companies regarding the use of accounting narratives to convince society of their actions as consistent with the structure of social rules and norms. Furthermore, we emphasize that the accounting narratives must be analyzed with caution since they can be elaborated under the influence of the manager’s opportunistic behavior.