The Effects of Firm Culture on the Adoption and Implementation of Modern Management Accounting Practices in Manufacturing Firms
Subject Areas : Management Accounting
mohammad nazaripoor
1
(Assistant Prof., Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran (Corresponding Author);)
babak zakizadeh
2
(MSc. in Business Management, Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran)
Keywords: Firm Culture, Modern Management Accounting P, Manufacturing Firms, Performance Improvement,
Abstract :
The firm culture expresses the way people feel about the work they do, organizational values and the vision of the firm. Therefore, this study attempts to investigate the effects of firm culture on the adoption and implementation of modern management accounting practices in manufacturing firms. This study is practical in nature and is considered as a descriptive-exploratory in terms of data collection method. The required data collected through the distribution of questionnaires among management/cost accountants of 97 manufacturing firms. Multiple regression has been used to analyze the research data. The dimensions of firm culture used in this research are: innovation culture, people orientation culture, team-based culture, attention to details culture, stability culture, outcome orientation culture and aggressive culture. There were 15 modern management accounting practices used in this research. According to the research findings, four cultures of innovation, team-based, attention to details and aggressive have a positive and significant effect on the adoption and implementation of modern management accounting practices. In contrast, the three cultures of people orientation, stability, and outcome orientation do not have a significant effect on the adoption and implementation of modern management accounting practices. In general, firm culture can improve the performance of manufacturing firms by providing the necessary requirements for adoption and implementation of the modern management accounting practices
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