The Effects of Culture on International Banking Disclosures

Hooi, George

doi:10.1080/16081625.2007.9720785

Cited by 19 publications

(9 citation statements)

References 16 publications

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“…The table show that the variables that predict the bank's accounting procedures in order of importance are control ( = 0.278, p < 0.01), role ( = 0.123, p < 0.01), outcomes ( = 0.111, p < 0.01). The finding that staff orientation has no statistically significant effect on accounting procedures of the bank is congruent with that of Hooi (2017) who found out that long-term orientation is found to be a non-significant cultural value with banking disclosures. According to Hooi, the only significant cultural dimension is uncertainty avoidance.…”

Section: Staff Satisfactionsupporting

confidence: 74%

“…Also, the more staffs are satisfied with the culture of the organisation, the more established or correct way the organisation's activities, practices, and professionalism are done effectively for financial purposes. As it has been specified some time recently, accounting procedures are basic segment of a bank's administration and an establishment for its sheltered and sound operations (Hooi, 2017). Generally, organisations with effective accounting procedures are seen to be essentially bigger, more profoundly controlled, more aggressive, more productive, more fluid, more traditionalist in their bookkeeping strategies, more capable in their administration and bookkeeping, and subject to better administration controls.…”

Section: Staff Satisfactionmentioning

confidence: 99%

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An Evaluation of Organizational Culture as Regressor of Accounting Procedure: A Case Study at National Investment Bank, Western Region of Ghana

2020

EJBM

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The purpose of the study was to investigate the effect of organisational culture on accounting procedures at National Investment Bank (NIB), focusing on the various branches in the Western Region of Ghana. The study adopted the quantitative approach. The design employed the descriptive survey design. The study population was 62 permanent staff who were all considered for the study using the census method. Auxiliary employees such as cleaners, security staff and drivers were not considered. Questionnaire with a reliability coefficient of 0.857 was the instrument used. The data were analysed using means, standard deviations, and linear multiple regression analysis. The findings show that staff of the bank perceived the organisational culture of the bank positively. Also, staffs were satisfied with the culture of the bank. The study found that though NIB's organisational culture relates positively to staff level of satisfaction; it does not predict accounting procedures of the bank strongly. It does so through staff level of satisfaction. The study, therefore, conclude that organisational culture of the bank has significant influence on the bank's adopted accounting procedures. It is recommended to board of directors and management of the bank to ensure that the bank nurture and regularised the internal control culture and roles of staff appropriately through the bank's strategic planning. This will lead to high level of staff satisfaction in the bank's culture. This condition will in the long run lead to the general improvement in the accounting procedures of the bank.

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Section: Staff Satisfactionsupporting

confidence: 74%

Section: Staff Satisfactionmentioning

confidence: 99%

An Evaluation of Organizational Culture as Regressor of Accounting Procedure: A Case Study at National Investment Bank, Western Region of Ghana

2020

EJBM

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“…Hooi () highlights a significant negative relationship between uncertainty avoidance and banking disclosures, but finds no significant relationship between the level of disclosure and other cultural dimensions. According to the author, uncertainty avoidance represents the primary cultural dimension for banking disclosures.…”

Section: Prior Researchmentioning

confidence: 99%

The impact of national culture on integrated reporting quality. A stakeholder theory approach

et al. 2019

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Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term. In contrast to other disclosure systems focusing on non‐financial dimensions, including social and environmental aspects, IR is characterized by information connectivity. In recent years, integrated reporting has received increasing interest, both academic and professional. However, report quality is still a critical aspect of IR. Although several studies investigate IR, few focus on quality and its determinants. This study aims to fill this gap by investigating the impact of national culture, an external determinant, from a stakeholder theory perspective. The results show that IR quality is related to five dimensions of Hofstede—power distance, individualism, masculinity, and indulgence negatively and uncertainty avoidance positively. This study contributes to the relevant literature by analysing an additional factor that influences the quality of corporate reports, namely, national culture. This is the first study that investigates national culture as a determinant of integrated‐reporting quality.

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“…However, a few of the studies have been focused on commercial banks" voluntary disclosure practices and their determinants (i.e. Kahl and Belkaoui, 1981;Hossain and Taylor, 2007;Hossain and Reaz, 2007;Hooi, 2007;Hossain (2008)). …”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%