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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