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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Auteurs principaux: Frank Kabuye, Kassim Alinda, Nicholas Bugambiro, Saphurah Kezaabu
Format: article
Langue:EN
Publié: Taylor & Francis Group 2021
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Accès en ligne:https://doaj.org/article/2beb0211d5bc4f539e7c9ce1acaef17b
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