40 Nonprofit & Voluntary Sector Q. 5 (2011)

handle is hein.journals/npvolsq40 and id is 1 raw text is: 


Articles


Can Resource Dependence

and Coercive Isomorphism

Explain Nonprofit

Organizations' Compliance

With Reporting Standards?


Nonprofit and Voluntary Sector Quarterly
                    40(1) 5-32
             @The Author(s) 2011
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     DOI: 10.1 177/0899764009355061
            http://nvsq.sagepub.corn
                  OSAGE


Sandra   Verbruggen', Johan Christiaens',
and   Koen   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 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.


Keywords
nonprofit organization, resource dependence,financial reporting, compliance, coercive
isomorphism


Introduction

Nonprofit organizational behavior has been the subject of extensive research. Quite
often, resource dependence theory and institutional theory have been used as theoreti-
cal frameworks to explain several aspects of organizational structure and performance.
Executive leadership (Heimovics, Herman, & Jurkiewicz, 1993), market orientation
(Macedo  & Pinho, 2006) and board involvement (Hodge & Piccolo, 2005), board size


'Hogeschool-Universiteit Brussel, Brussels, Belgium
2Ghent University, Ghent, Belgium

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