The association between accountant’s competences, organisational culture and integrated reporting practices
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Financial Reporting and Accounting
Abstract
This study aims to investigate the association between accountant’s competences, organisational
culture and integrated reporting practices.
Design/methodology/approach – A questionnaire survey of 43 manufacturing firms in Mbarara
district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office
while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression
analysis with the aid of Statistical Package for Social Sciences software version 21.
Findings – The findings revealed that while there is a positive and significant association between
accountant’s competences and integrated reporting practices, the association between organisational culture
and integrated reporting practices is insignificant. In the additional analysis, this study finds that
accountant’s competences are significantly associated with all the content elements of an integrated report as
enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture
is not significantly associated with any of the content elements of an integrated report as enshrined in the
International Integrated Reporting Framework of 2013.
Practical implications – To the academia, this study expands on the understanding of what matters for
improvement in integrated reporting practices in an emerging economy such as Uganda whose history is
characterised by civil wars and political unrest. Those in practice may use this study results to promote better
reporting practices through the attraction of professional accountants with the necessary proficiencies in
corporate reporting practices. The policymakers may also opt to mandate integrated reporting among
manufacturing firms.
Originality/value – This study provides a first-time and in-depth understanding of the association
between the accountant’s competences, organisational culture and integrated reporting practices using
evidence from a developing African Country – Uganda.
Description
Keywords
Accountant’s competence, Integrated reporting, Manufacturing firms, Organisational culture
Citation
Orobia, L., Nturaninshaba, R., Bananuka, J., & Dakung, KR (2021). The association between accountant's competences, organizational culture and integrated reporting practices. Journal of Financial Reporting and Accounting. DOI 10.1108/JFRA-01-2021-0027