Social Networks, Stakeholder Engagement, Legitimacy, and Integrated Reporting among Manufacturing Firms in Kampala Central Region

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Date
2024-06-15
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Makerere University Business School
Abstract
The purpose of this dissertation was to report the results of the study on Social Networks, Stakeholder Engagement, Legitimacy, and Integrated Reporting. The study investigated whether social networks, stakeholder engagement, and legitimacy have an impact on integrated reporting among manufacturing firms in Kampala central region. The study adopted a cross-sectional research design, combined with and quantitative (descriptive and inferential) research approach. The data were collected using a questionnaire survey from a sample of 242 large and medium manufacturing firms within districts of Kampala central region of which 241 responded. The unit of analysis were manufacturing firms and units of inquiry were Chief Finance managers, Internal Auditors, and General Managers of manufacturing firms in the Kampala central region. Data were analysed through correlation coefficients and regressions using Statistical Package for Social Sciences. Results revealed that Stakeholder engagement and Legitimacy are significant predictors of Integrated Reporting while Social Network is not. These findings are consistent with the predictions of the integrated reporting adoption and disclosure literature. Overall, stake holder Engagement, Social Network and Legitimacy explain 67.1 percent of the variance in Integrated Reporting.
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This is a master’s thesis
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Citation
Mwebaze, B. (2024) Social Networks, Stakeholder Engagement, Legitimacy, and Integrated Reporting among Manufacturing Firms in Kampala Central Region. (Unpublished Masters Dissertation). Makerere University Business School, Kampala, Uganda.