Accounting Information: Objective, Neutral, and Value-Free

Reflect on the impact of information presentation order on the judgments of non-professional investors and discuss the objectivity, neutrality, and value-free nature of accounting information, motivation behind impression management behavior, effectiveness of impression management strategies, and potential consequences for the accounting profession.

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Added on 2023-04-23

About This Document

This article discusses the importance of accounting information being objective, neutral, and value-free for effective decision making. It also explores the motivation behind impression management behavior and its impact on the accounting profession. The article explains the two main categories of impression management, attribution and concealment, and how they work in reality. It concludes by emphasizing the need for accounting professionals to consider tools such as impression management while performing their duties.