期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：2
页码：68-81
DOI：10.5923/j.ijfa.20140302.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The objective of this paper is to test the contribution of organizational culture on the decision of social disclosure in the annual reports of the Tunisian companies. In fact, we try to identify the cultural characteristics of the organization that motivates a firm to publish societal information. In our paper, the studied cultural characteristics are: involvement, consistency, adaptability and mission. The development of theoretical corpus allowed us to reformulate four research hypotheses. To measure the dependent variable, we use the technique of content analysis of five-year annual reports of 23 Tunisian firms (2007 to 2011). As for organizational culture, we followed the paradigm approach of Churchill [27]. Our results led us to conclude that culture is an explanatory factor of the extent of social disclosure through these cultural traits: involvement, consistency and mission.
