IIARD International Institute of Academic Research and Development

JOURNAL OF PUBLIC ADMINISTRATION AND SOCIAL WELFARE RESEARCH (JPASWR )

E-ISSN 2504-3597
P-ISSN 2695-2440
VOL. 8 NO. 2 2023
DOI: https://doi.org/10.56201/jpaswr.v8.no2.2023.pg93.110

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Influence of Culture on Financial Reporting

ERUDE, Shalom Ufuoma, ALIOGO, Rita Nwasom, MARK, Temitope, ODUYEMI Rachael Olufunmilayo

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Abstract

Financial reporting as a term is said to be the process whereby companies make open their financial activities, viz cash flow, expenses, investments and what have you. Culture on the other hand, is the way people behave in a given society. Organizational culture refers to how things are being done in the organization. Modus operandi varies from one Organization to another. This study therefore, focused on the concept of organizational culture vis-a-vis financial reporting. How do companies go about their report? To what extent can we say culture influence financial reporting? And etcetera. We made use of the secondary method of data collection, as such all our findings cum submissions were gotten from hitherto existing works viz books, journals (published and unpublished), newsletters and etcetera.

keywords:

Influence, Organizational, Culture, Financial Reporting, Corporate Groups

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References:

Andish, H. A., Yousefipour, M., Shahsavaripour, H., & Ghorbanipour, A. (2013). Organizational
culture and its impact in organizations. Interdisciplinary Journal of Contemporary
Research in Business, 5, 1126-1130.

Berg, P., & Wilderom, C. (2012). A longitudinal study of the effects of charismatic leadership and
organizational culture on objective and perceived corporate performance. The Leadership
Quarterly, 23, 835-848.

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