e-journal

Organizational culture and performance: the role of management accounting system

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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.

Keywords Organizational culture, Management accounting, Accounting systems,Performance managment

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Informasi Detail

Judul Seri

Journal of Applied Accounting Research

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Applied Accounting Research Vol. 12 No. 1, 2011 pp. 74-89

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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