This research investigated the relationship between an accounting firm's negotiating behaviours and the quality of the relationship between accounting firm and client in terms of impression management and negotiated matching. Data from a survey of 64 accountants and 42 clients based in Queensland, Australia, suggested that accountants were sensitive to impressions of negotiating behaviours conveyed to clients (r =0.91), although accountants tended to underestimate the favourability of their impressions. Impressions of negotiating behaviour and client perceptions of transaction costs were found to have a significant effect (R2=0.64, P < .001) on levels of client satisfaction. Moreover, these results suggested that incorporating the concept of impression management into the negotiating process, and assessing the results of negotiations in terms of individual, dyadic and market levels of rationality contributed to a broader understanding of interactions between accounting firms and their clients. Future research could investigate and refine the measures of individual, dyadic and market level rationality identified in this study, using factor analyses and confirmatory modelling approaches.