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

Author

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  • Samson Iliya Nyahas
  • John C. Munene
  • Laura Orobia
  • Twaha Kigongo Kaawaase

Abstract

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.

Suggested Citation

  • Samson Iliya Nyahas & John C. Munene & Laura Orobia & Twaha Kigongo Kaawaase, 2017. "Isomorphic influences and voluntary disclosure: The mediating role of organizational culture," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1351144-135, January.
    • Handle: RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1351144
    DOI: 10.1080/23311975.2017.1351144
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    References listed on IDEAS

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    1. Cîmpan Marius & Pacuraru-Ionescu Catalin-Paul & Borlea Sorin Nicolae & Jansen Adela, 2023. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 2036-2052, July.
    2. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
    3. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
    4. Mehfooz Ullah & Muhammad Waris Ali Khan & Lee Chia Kuang & Ammar Hussain & Faisal Rana & Asadullah Khan & Mirza Rizwan Sajid, 2020. "A Structural Model for the Antecedents of Sustainable Project Management in Pakistan," Sustainability, MDPI, vol. 12(19), pages 1-19, September.
    5. Maurizio Cavallari, 2023. "Organizational Determinants and Compliance Behavior to Shape Information Security Plan," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, November.

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