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

Sandra Verbruggen UGent, Johan Christiaens UGent and Koen Milis (2010) NONPROFIT AND VOLUNTARY SECTOR QUARTERLY. 40(1). p.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 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.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
resource dependence, nonprofit organization, financial reporting, compliance, coercive isomorphism, CHARITABLE ORGANIZATIONS, LOCAL-GOVERNMENT, QUALITY, ENVIRONMENTS, INSTITUTIONS, ASSOCIATIONS, RATIONALITY, MARKETS, DEMAND, CHOICE
journal title
NONPROFIT AND VOLUNTARY SECTOR QUARTERLY
Nonprofit Volunt. Sect. Q.
volume
40
issue
1
pages
5 - 32
Web of Science type
Article
Web of Science id
000285869100001
JCR category
SOCIAL ISSUES
JCR impact factor
0.648 (2010)
JCR rank
20/35 (2010)
JCR quartile
3 (2010)
ISSN
0899-7640
DOI
10.1177/0899764009355061
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
1171841
handle
http://hdl.handle.net/1854/LU-1171841
date created
2011-02-25 15:07:07
date last changed
2015-06-17 09:27:59
@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},
}

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.