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Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards?

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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 on 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.
Keywords
resource dependence, nonprofit organization, financial reporting, compliance, coercive isomorphism, CHARITABLE ORGANIZATIONS, LOCAL-GOVERNMENT, QUALITY, ENVIRONMENTS, INSTITUTIONS, ASSOCIATIONS, RATIONALITY, MARKETS, DEMAND, CHOICE

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Citation

Please use this url to cite or link to this publication:

Chicago
Verbruggen, Sandra, Johan Christiaens, and Koen Milis. 2010. “Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance with Reporting Standards?” Nonprofit and Voluntary Sector Quarterly 40 (1): 5–32.
APA
Verbruggen, Sandra, Christiaens, J., & Milis, K. (2010). Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards? NONPROFIT AND VOLUNTARY SECTOR QUARTERLY, 40(1), 5–32.
Vancouver
1.
Verbruggen S, Christiaens J, Milis K. Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards? NONPROFIT AND VOLUNTARY SECTOR QUARTERLY. 2010;40(1):5–32.
MLA
Verbruggen, Sandra, Johan Christiaens, and Koen Milis. “Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance with Reporting Standards?” NONPROFIT AND VOLUNTARY SECTOR QUARTERLY 40.1 (2010): 5–32. Print.
@article{1171841,
  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 on 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.},
  author       = {Verbruggen, Sandra and Christiaens, Johan and Milis, Koen},
  issn         = {0899-7640},
  journal      = {NONPROFIT AND VOLUNTARY SECTOR QUARTERLY},
  keyword      = {resource dependence,nonprofit organization,financial reporting,compliance,coercive isomorphism,CHARITABLE ORGANIZATIONS,LOCAL-GOVERNMENT,QUALITY,ENVIRONMENTS,INSTITUTIONS,ASSOCIATIONS,RATIONALITY,MARKETS,DEMAND,CHOICE},
  language     = {eng},
  number       = {1},
  pages        = {5--32},
  title        = {Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards?},
  url          = {http://dx.doi.org/10.1177/0899764009355061},
  volume       = {40},
  year         = {2010},
}

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