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

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  • S. VERBRUGGEN
  • J. CHRISTIAENS
  • K. MILIS

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 upon 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.

Suggested Citation

  • S. Verbruggen & J. Christiaens & K. Milis, 2009. "Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/616, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:09/616
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    Cited by:

    1. Morrow, Stephen & Robinson, Leigh, 2013. "The FTSE-British Olympic Association Initiative: A resource dependence perspective," Sport Management Review, Elsevier, vol. 16(4), pages 413-423.
    2. Luis Ignacio Álvarez-González & Nuria García-Rodríguez & María José Sanzo-Pérez, 2018. "Online Voluntary Transparency in Spanish Retail Firms. Measurement Index and CSR-Related Factors as Determinants," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
    3. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    4. Bert D'Espallier & Marek Hudon & Ariane Szafarz, 2016. "Aid Volatility and Social Performance in Microfinance," Working Papers CEB 16-015, ULB -- Universite Libre de Bruxelles.
    5. Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
    6. S. Verbruggen & J. Christiaens, 2010. "Earnings Management in Nonprofit Organizations: Does Governmental Financing Play a Role?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/665, Ghent University, Faculty of Economics and Business Administration.
    7. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
    8. Marie Bouchard & Damien Rousselière, 2018. "Does Gibrat's law hold among urban social economy enterprises? A research note on Montreal social economy," Economics Bulletin, AccessEcon, vol. 38(3), pages 1523-1540.
    9. Patrick Valéau, 2014. "Stages and Pathways of Development of Nonprofit Organizations: An Integrative Model," Post-Print hal-01243415, HAL.
    10. Seung Hoon Jang & Byung Ku Lee & Samuel A. Nelson, 2014. "Institutionalization Strategy Enhancing Firm Resources: Isomorphism from Firms and Its Strategic Implications," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 5(3), pages 1-9, August.
    11. Omondi-Ochieng, Peter, 2019. "Financial performance trends of United States Hockey Inc: a resource-dependency approach," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 327-344.
    12. Amélia Carvalho & Marisa R. Ferreira & Sandra Lima, 2020. "Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(1), pages 41-58, March.
    13. Erin Chmelik & Martina Musteen & Mujtaba Ahsan, 2016. "Measures of Performance in the Context of International Social Ventures: An Exploratory Study," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 7(1), pages 74-100, March.

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