Internet financial reporting adoption: exploring the influence of board role performance and isomorphic forces

• Autores: Bananuka, Juma, Night, Sadress, Ngoma, Muhammed, Muganga Najjemba, Grace
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: inglés
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/2567
• Enlace del recurso: https://revistas.esan.edu.pe/index.php/jefas/article/view/73; https://hdl.handle.net/20.500.12640/2567; https://doi.org/10.1108/JEFAS-11-2018-0120
• Nivel de acceso: acceso abierto
• Materia: Internet financial reporting; Isomorphic forces; Informes financieros de Internet; Fuerzas isomorfas; https://purl.org/pe-repo/ocde/ford#5.02.04

Purpose – This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach – This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was afirm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings – The results suggest that board role performance and isomorphic forces are significant predictors of internetfinancial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board arepositively and significantly associated with internetfinancial reporting unlike the service role. Only thecoercive isomorphism is positively and significantly associated with internetfinancial reporting unlike thenormative and mimetic isomorphism. Originality/value – This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.