文章基本信息

标题：Organizational Culture and Financial Reporting Practices in Nigeria
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作者：Egu U. Inah ; Arzizeh T. Tapang ; E. E. Uket 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：13
页码：190-198
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Organizational culture is an important parameter for business survival and growth. Effective management must take into account not only the financial data, as they are presented in business annual financial statements, but the way culture affects quantitative and qualitative organizational variables as well. The purpose of this study is to present the importance of organizational culture in terms of business performance and its interactive relationship with financial statements. In order to achieve that the study made use of an ex-post facto design for data collection from both primary and secondary sources. The data were analyzed using a simple regression model. The study revealed that Organizational culture does significantly influence financial reporting practices in Nigeria. The study concluded that the financial reporting practice is a socially dynamic process. It is a socially constructed reality involving interplay between individual, social values and organizations. Indeed, it can be seen that financial reporting practice reflects the ideas on an ethical social relationship. The study therefore recommended that compliance with regulations is determined by organizational culture. Thus a company with an ethical culture will more likely be committed to compliance with regulation and to quality financial reporting practice.
关键词：Clan Oriented Culture; Adhocracy Oriented Cultures; Market Oriented Cultures Hierarchy Oriented Cultures; Financial Reporting Practice