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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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    File URL: http://wps-feb.ugent.be/Papers/wp_09_616.pdf
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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. Verbruggen, Sandra & Christiaens, Johan & Reheul, Anne-Mie & Van Caneghem, Tom, 2011. "Audit pricing in a reformed nonprofit market," Working Papers 2011/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    3. 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.
    4. Verbruggen, Sandra & Christiaens, Johan, 2010. "Earnings Management in Nonprofit Organizations: Does Governmental Financing Play a Role?," Working Papers 2010/35, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    5. 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.
    6. 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.

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