دانلود مقاله ترجمه شده فرهنگ و عملكرد سازماني: نقش سيستم حسابداري مديريت

Purpose– This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of organizational culture and the simultaneous use of both types of MAS

Design/methodology/approach– Data were collected through a questionnaire, and responses from 147 senior managers provide support for the research model and demonstrate that each type of organizational culture requires different combinations of both types of MAS uses to enhance performance

Findings– The results of the study indicate that although both uses of MAS are required, highest performance for flexibility value firms is achieved when high interactive and low diagnostic MAS use is employed. On the other hand, for control value firms, this study indicates that using both high diagnostic and interactive MAS creates a positive effect on performance

Research limitations/implications– As in the case of most survey empirical studies, this study is static and may not capture the changes in organizational culture over time. To prevent this bias, longitudinal follow up studies would be required. Second, the self‐report data may be affected by common method bias

Practical implications– The present study indicates that managers should be aware of the dominant values of their organization cultures before deciding to use MAS in a specific way, and thus contributing to the effectiveness of organizations when both interactive and diagnostic are employed simultaneously

Originality/value– The results of the present study increase extant knowledge and understanding on the knowledge of the relationships between organizational culture and the use of MAS and how they influence performance. This is important because there are few empirical studies that have examined organizational culture using the competing values framework