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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 2040-0705
- DOI
- 10.1108/ajems-08-2018-0236
- Publisher site
- See Article on Publisher Site
Abstract
The 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/approachThis 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.FindingsBoth 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/valueTo 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 Uganda.
Journal
African Journal of Economic and Management Studies – Emerald Publishing
Published: Aug 19, 2019
Keywords: Adoption of IFRSs; Board of director’s effectiveness; Intellectual capital; Managerial attitude; Microfinance institutions; Uganda