The Relationship between Organizational Culture and Use of Management Accounting Innovations in Companies listed in Tehran Stock Exchange

Subject Areas : Management Accounting

زهره حاجیها ¹ , محدثه خراط زاده ²

1 - ندارد
2 - ندارد

Received: 2013-01-08 Accepted : 2013-05-22 Published : 2014-05-20

Keywords: Organization culture, innovation, Management accounting.&#x0D, &#x0D, 1,

Abstract :

Organizational culture is beliefs and expectations that are created norms and it has aneffect choicing tools that used in the organization. All tools using in different parts of anorganization to manage, promote and develop innovative are affected by organizationalculture. Cultural factors affect the application of management accounting and its innovations,especially the culture of innovation. Therefor in this research studied the organizationalculture based on Muijen’ Organizational culture model and its relationship whit usingmanagement accounting innovations in companies listed Tehran Stock Exchange. In thisstudy, management accounting innovations are: Activity-based costing (ABC), Activity-basedmanagement (ABM), Balanced scord card (BSC),Target costing (TC), Standard Costing,Quality costing Kaizen costing and dimensions of Muijen organizational culture model are:Support orientation, Innovation orientation, Rules orientation, Goal orientation. Based on theresults of this research, between the kinds of organizational culture of the companies that haveused management accounting innovations and those who have not used of these innovations,there are significant differences. The dimension of the Support and Goal orientation arehigher in groups that have used management accounting innovations. Managers for theirdecisions need accurate and timely information. Management accounting systems isresponsible to prepare information. According to the results, managers can create a culturalchange in organizations to improve management accounting systems.