Title: Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards?
Authors: Verbruggen, Sandra ×
Christiaens, Johan
Milis, Koen #
Issue Date: 2011
Publisher: Sage Publications
Series Title: Nonprofit and Voluntary Sector Quarterly vol:40 issue:1 pages:5-32
Abstract: Nonprofit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by nonprofit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organization’s stakeholders depends upon its quality. The latter is safeguarded by reporting standards as well as the commitment of the organization to fully implement these standards. Although resource dependence and coercive isomorphism have been used in earlier nonprofit organization research, no empirical research has linked these theories to compliance with financial reporting standards. Using a unique setting in which a large number of (very) large Belgian nonprofit organizations are confronted with far-reaching changes in financial reporting regulations, the effect of resource dependence and coercive isomorphism on accounting and financial reporting compliance is documented.
ISSN: 0899-7640
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Department of Accountancy, Finance and Insurance (AFI), Leuven - miscellaneous
Research Centre for Finance, Accountancy & Tax, Campus Brussels (-)
Faculty of Economics and Business (FEB) - miscellaneous
× corresponding author
# (joint) last author

Files in This Item:

There are no files associated with this item.

Request a copy


All items in Lirias are protected by copyright, with all rights reserved.

© Web of science