Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire survey o...

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Autores principales: Frank Kabuye, Kassim Alinda, Nicholas Bugambiro, Saphurah Kezaabu
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2021
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Acceso en línea:https://doaj.org/article/2beb0211d5bc4f539e7c9ce1acaef17b
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