The Impact of Organizational Culture on Corporate Performance by Mediating Management Accounting Systems

Subject Areas : Journal of Cultural Management

donya Ahadian poor parvin ¹ , neda hejazi farahmand ² , ملیحه علی‌فری ³

1 - Department of Accounting, Firoozkooh Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Tehran Gharb Branch, Islamic Azad University, Tehran, Iran
3 - Assistant Professor, Department of Accounting, Islamic Azad University, West Tehran Branch, Tehran, Iran.

Received: 2019-03-31 Accepted : 2019-06-22 Published : 2020-06-21

Keywords: organizational culture, Corporate performance, Management accounting system,

Abstract :

Organizational culture is a topic that has recently become the subject of managerial knowledge and the sphere of organizational behavior. Nowadays, organizational culture is becoming increasingly important and one of the main issues in the growth and improvement of organizations' productivity and efficiency. Companies' performance is largely determined by existing culture. Hence, the main objective of this research is to examine the impact of organizational culture on the financial performance of the organization by mediating the management accounting system that describes the variability of the dependent variable of the organization's performance. The variable management accounting system and organizational culture as variable variables Independent. The research method is based on the logic of deductive-inductive implementation. In terms of point-of-section time dimension, in terms of the result of applied implementation, quantitative and qualitative research is descriptive in terms of the purpose of the research. The data were collected through a questionnaire which is a criterion for calculating the variables. First, The consent validity of the questionnaire was cheeked by the supervisor and some domain experts vsing CVR criteria index. After the initial administration test-stability reliability was estimated via Cronbach’s alpha formula . then concurrent validity was calculated during the main administration. Finally the discriminate validity was estimated using AVE , CR and Confirmatory factor analysis.