Isomorphic influences and voluntary disclosure: The mediating role of organizational culture

Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the indepe...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Samson Iliya Nyahas, John C. Munene, Laura Orobia, Twaha Kigongo Kaawaase
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2017
Materias:	voluntary disclosure isomorphism organizational culture mediation developing country nigeria Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/d28b0a982e4342579b5bd1bb8ed1049a
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:d28b0a982e4342579b5bd1bb8ed1049a
record_format	dspace
spelling	oai:doaj.org-article:d28b0a982e4342579b5bd1bb8ed1049a2021-12-02T10:44:30ZIsomorphic influences and voluntary disclosure: The mediating role of organizational culture2331-197510.1080/23311975.2017.1351144https://doaj.org/article/d28b0a982e4342579b5bd1bb8ed1049a2017-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2017.1351144https://doaj.org/toc/2331-1975Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the independent variables of coercive, mimetic normative isomorphism as well as organizational culture (mediating variable). The data for the dependent and control variable were obtained from content analysis of financial reports of 92 companies and was analysed using partial least squares PLSSEM. Findings: The results indicate that coercive and normative isomorphic mechanisms are positively related voluntary disclosure while mimetic mechanism is not. Organizational culture partially mediates the relationship between isomorphic influences and voluntary disclosure practices of listed firms in Nigeria. Research Limitation/implication: The cross-sectional nature of the study means that it does not capture changes in the Nigerian business environment overtime. Future research may consider a longitudinal study. The study is not industry specific as such may capture industry differences. However, the result is still considered valid since industry category was controlled for. Practical implication: the result has implication for a number of interested parties such as regulatory bodies, accounting professional bodies, external auditors academics, and mangers. Originality/value: The study, it has contributed to our understanding of the mediating effect of organizational culture on the relationship between isomorphic mechanisms and voluntary disclosure from the perspective of a developing country like Nigeria.Samson Iliya NyahasJohn C. MuneneLaura OrobiaTwaha Kigongo KaawaaseTaylor & Francis Grouparticlevoluntary disclosureisomorphismorganizational culturemediationdeveloping countrynigeriaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 4, Iss 1 (2017)
institution	DOAJ
collection	DOAJ
language	EN
topic	voluntary disclosure isomorphism organizational culture mediation developing country nigeria Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	voluntary disclosure isomorphism organizational culture mediation developing country nigeria Business HF5001-6182 Management. Industrial management HD28-70 Samson Iliya Nyahas John C. Munene Laura Orobia Twaha Kigongo Kaawaase Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
description	Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the independent variables of coercive, mimetic normative isomorphism as well as organizational culture (mediating variable). The data for the dependent and control variable were obtained from content analysis of financial reports of 92 companies and was analysed using partial least squares PLSSEM. Findings: The results indicate that coercive and normative isomorphic mechanisms are positively related voluntary disclosure while mimetic mechanism is not. Organizational culture partially mediates the relationship between isomorphic influences and voluntary disclosure practices of listed firms in Nigeria. Research Limitation/implication: The cross-sectional nature of the study means that it does not capture changes in the Nigerian business environment overtime. Future research may consider a longitudinal study. The study is not industry specific as such may capture industry differences. However, the result is still considered valid since industry category was controlled for. Practical implication: the result has implication for a number of interested parties such as regulatory bodies, accounting professional bodies, external auditors academics, and mangers. Originality/value: The study, it has contributed to our understanding of the mediating effect of organizational culture on the relationship between isomorphic mechanisms and voluntary disclosure from the perspective of a developing country like Nigeria.
format	article
author	Samson Iliya Nyahas John C. Munene Laura Orobia Twaha Kigongo Kaawaase
author_facet	Samson Iliya Nyahas John C. Munene Laura Orobia Twaha Kigongo Kaawaase
author_sort	Samson Iliya Nyahas
title	Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
title_short	Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
title_full	Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
title_fullStr	Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
title_full_unstemmed	Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
title_sort	isomorphic influences and voluntary disclosure: the mediating role of organizational culture
publisher	Taylor & Francis Group
publishDate	2017
url	https://doaj.org/article/d28b0a982e4342579b5bd1bb8ed1049a
work_keys_str_mv	AT samsoniliyanyahas isomorphicinfluencesandvoluntarydisclosurethemediatingroleoforganizationalculture AT johncmunene isomorphicinfluencesandvoluntarydisclosurethemediatingroleoforganizationalculture AT lauraorobia isomorphicinfluencesandvoluntarydisclosurethemediatingroleoforganizationalculture AT twahakigongokaawaase isomorphicinfluencesandvoluntarydisclosurethemediatingroleoforganizationalculture
_version_	1718396792353062912

Isomorphic influences and voluntary disclosure: The mediating role of organizational culture

Ejemplares similares