Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research
回顾1980至2020年间173篇顶级会计与管理期刊论文，发现会计学者常不定义声誉，且测量与定义不匹配；提出概念框架以匹配定义与测量，并建议未来研究关注利益相关者的主观非财务评估、情感吸引力、规范性期望及多利益相关者视角。
This study reviews and compares the definitions and measurements of ‘corporate reputation’ used in 173 studies published in seven top-tier accounting and management journals between 1980 and 2020. Accounting scholars frequently fail to define ‘reputation,’ and if they do, definitions vary considerably between the accounting and management fields. We further find that measures of reputation do not fit well with its definition. The accounting literature often employs secondary financial measures, which poorly reflect stakeholders’ reputation assessments. We develop a conceptual framework to better classify prior research and identify appropriate measures of reputation that match the chosen definition. We also suggest a number of further research opportunities: Accounting scholars may focus more on (a) stakeholders’ subjective nonfinancial assessments; (b) the emotional appeal of companies and its relationship with competence and integrity assessments; (c) the role of stakeholders’ normative expectations and (d) explicitly consider a multi-stakeholder perspective, where corporations have multiple reputations rather than one.