Managing internal stakeholders’ views of corporate reputation

The aims of this paper are to determine what constitutes internal reputation from the perspectives of both senior managers and employees and to use this understanding to create and assess measures of internal reputation. We also hypothesise and test the relationships between the views of each group and performance, using data from a survey of auditing firms. Manager views of reputation are found to co-vary with performance and to have a significant influence over employee views of reputation. We use these findings to illustrate how employee views of reputation can be managed.