The Relationship between Organizational Culture and Management Accounting Practices (Case Study: Industrial Companies of Shokouhieh)
Abstract
The aim of this study is to investigate the relationship between organizational culture and management accounting practices. For this purpose, the model of Mojen with four dimensions including supportive, goal-oriented, rule based and innovation; And management accounting practices of International Federation of Accountants including four dimensions determining the cost and financial control, providing the information needed for planning and control, reduce waste in the use of business resources (efficiency) and creating value through the effective use of resources (effectiveness) were used. The Population of this research includes industrial companies of shokouhieh that are located in Qom city. 137 people participated in this study. The results of correlation analysis showed that organizational culture has a significant positive relationship with accounting practices and all other aspects of organizational culture except of innovation are positively associated with management accounting practices. Culture of innovation only has significant positive relationship with providing the information needed for planning and control.
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