Intangibles Disclosure on Entrepreneurial Small Businesses’ Websites to Influence Stakeholders’ Impressions

Research output: Contribution to journalArticle

Abstract

This study examines the ways in which entrepreneurs influence stakeholders to form perceptions using intangibles disclosed on business websites. Interviews were conducted with 10 entrepreneurs, each representing an entrepreneurial business, and 17 intangible capabilities disclosed to impress three stakeholder groups using five impression-management tactics were uncovered. The study uses an entrepreneurship perspective to investigate entrepreneurs’ motivation to share their beliefs with stakeholders, and resource-based theory to posit that intangibles combined with business capabilities are competencies for such communication, in addition to stakeholder theory for targeting specific stakeholders.

Original languageEnglish
Pages (from-to)22-32
Number of pages11
JournalAustralian Accounting Review
Volume30
Issue number1
Early online date7 Dec 2018
DOIs
Publication statusPublished - Mar 2020

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