ATRYBUCJA JAKO STRATEGIA ZARZĄDZANIA WRAŻENIEM W RAPORTOWANIU ZEWNĘTRZNYM – PRZYKŁAD SPÓŁKI Z WIĘKSZOŚCIOWYM UDZIAŁEM SKARBU PAŃSTWA
ATTRIBUTION AS IMPRESSION MANAGEMENT STRATEGY IN EXTERNAL REPORTING – EXAMPLE OF STATE-OWNED ENTERPRISE WITH MAJORITY STATE OWNERSHIP

Summary/Abstract: The aim of the article is to present the issues related to the use of the attribution mechanism in the communication contained in external reports. For this reason, the scope and methods of attribution narrative in the financial statements were considered in the context of conditions affecting the use of attribution in particular in regard to ownership relations. The article presents the characteristic of attribution from the perspective of narrative accounting. The results of the study of the use of attribution in the letters of the President of Lotos SA were discussed (years 2009-2016). The article is based on literature review and the analysis of financial statements of Lotos SA Research on the attribution helps to better understand how companies shape the perception of stakeholders, influencing the interpretation of the company’s economic performance.

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