Determinants of adoption of International Financial Reporting Standards in Ugandan micro finance institutions

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dc.contributor.authorBananuka, Juma
dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorMusimenta, Doreen
dc.contributor.authorNuwagaba, Patience
dc.date.accessioned2022-11-08T15:11:12Z
dc.date.available2022-11-08T15:11:12Z
dc.date.issued2019
dc.description.abstractThe purpose of this paper is to report on the results of a study carried out to establish the contribution of board of directors’ effectiveness, intellectual capital (IC) and managerial attitude to the adoption of International Financial Reporting Standards (IFRSs) in microfinance institutions (MFIs). Design/methodology/approach – This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda. The data were analyzed using statistical package for social sciences. Findings – Both board of director’s effectiveness and IC positively and significantly contribute to the adoption of IFRSs. Managerial attitude is positively and significantly associated with the adoption of IFRSs, but its explanatory power is subsumed in IC. Originality/value – To the authors’ knowledge, this is the first study to investigate the contribution of board of director’s effectiveness, IC and managerial attitude to the adoption of IFRSs in MFIs using evidence from a developing African country like Ugandaen_US
dc.identifier.citationJuma Bananuka, Zainabu Tumwebaze, Doreen Musimenta, Patience Nuwagaba, (2019) "Determinants of adoption of International Financial Reporting Standards in Ugandan micro finance institutions", African Journal of Economic and Management Studies, https://doi.org/10.1108/ AJEMS-08-2018-0236en_US
dc.identifier.urihttps://doi.org/10.1108/ AJEMS-08-2018-0236
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5197
dc.language.isoenen_US
dc.publisherAfrican Journal of Economic and Management Studiesen_US
dc.subjectAdoption of IFRSsen_US
dc.subjectBoard of director’s effectivenessen_US
dc.subjectIntellectual capitalen_US
dc.subjectManagerial attitudeen_US
dc.subjectMicrofinance institutionsen_US
dc.subjectUgandaen_US
dc.titleDeterminants of adoption of International Financial Reporting Standards in Ugandan micro finance institutionsen_US
dc.typeArticleen_US
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