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        1 - The Relationship between Organizational Culture and Use of Management Accounting Innovations in Companies listed in Tehran Stock Exchange
        زهره حاجیها محدثه خراط زاده
        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 organizationalcultu More
        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. Manuscript profile
      • Open Access Article

        2 - Evaluation of Knowledge Management Adoption Success in Green Supply Chain: A Fuzzy hybrid expert-oriented multiple criteria decision-making approach
        Fatemeh Zahra Rajabi kafshgar Mehrdad Madhoushi2 Hamidreza Fallah Lajimi3
        Todays, the success of organizations, is directly related to the knowledge that they can generate and distribute, the speed of producing, the amount of accumulation and usage of this knowledge. On the other hand, environmental concerns about manufacturing industries ind More
        Todays, the success of organizations, is directly related to the knowledge that they can generate and distribute, the speed of producing, the amount of accumulation and usage of this knowledge. On the other hand, environmental concerns about manufacturing industries induce organizations to use green practices in various supply chain processes. The successful implementation of knowledge management in the green supply chain improves the efficiency, effectiveness, profitability and competitive advantage of organizations. Since the implementation of knowledge management requires a lot of time and cost, the present study examines the success rate of knowledge management in the green supply chain based on fuzzy decision making. In this paper, after reviewing the literature, five main dimensions including employee attributes, organizational strategy, organizational culture, technological factors and management factors and 25 indicators for assessing the success of knowledge management in the green supply chain are determined. Using the opinions of 10 experts of Farasanat company, 21 indicators of knowledge management success in the green supply chain have been identified and the weight of each index is calculated by using the FDEMATEL method. In the next step, the rank of each index is calculated with by FSAW. Finally, by using the calculated weight and index rank, the success rate of knowledge management implementation in the green supply chain is determined. The results show that Farasanat company has a success rate of 0.72 in implementing knowledge management in the green supply chain. Manuscript profile