Artikel
Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces
This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study's unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study's unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism. Originality/value This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda's financial service firms. To the researcher's knowledge, this is the first perception-based study on internet financial reporting.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Economics, Finance and Administrative Science ; ISSN: 2218-0648 ; Volume: 24 ; Year: 2019 ; Issue: 48 ; Pages: 266-287 ; Bingley: Emerald Publishing Limited
- Classification
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Wirtschaft
- Subject
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Internet fi
nancial reporting
Isomorphicforces
- Event
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Geistige Schöpfung
- (who)
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Bananuka, Juma
Night, Sadress
Ngoma, Muhammed
Najjemba, Grace Muganga
- Event
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Veröffentlichung
- (who)
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Emerald Publishing Limited
- (where)
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Bingley
- (when)
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2019
- DOI
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doi:10.1108/JEFAS-11-2018-0120
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Bananuka, Juma
- Night, Sadress
- Ngoma, Muhammed
- Najjemba, Grace Muganga
- Emerald Publishing Limited
Time of origin
- 2019
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