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1 – 10 of over 67000Amoako Kwarteng and Felix Aveh
The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.
Abstract
Purpose
The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.
Design/methodology/approach
A survey was conducted using top corporate executives of diverse firms from different industrial sectors. The data were analyzed using structural equation modeling (SEM) and a further post hoc test was done using analysis of variance (ANOVA).
Findings
The study demonstrates that there is a statistically significant relationship between organizational culture on accounting information system and corporate performance. The results indicate that mission, adaptability and consistency dimensions of organizational culture were significant and also accounting information system influences corporate performance. Moreover, there are significant differences in the means of accounting information system on different industrial sectors.
Research limitations/implications
The study is limited to the extent that only overall profitability was used to measure performance. In addition, the study did not control for leadership style and organizational structure in the relationships. The implication of the study is that ethical culture-shaped accounting information system and financial reporting practice which ultimately leads to corporate performance.
Originality/value
Ghana is a developing country where structures and institutions are not well developed. Businesses and organizational forms are now beginning to pick up; therefore, organizational culture, accounting information systems and their impact on corporate performance are not well documented. These are all new phenomena in this part of the globe. The context of Ghana in terms of national culture that feeds into organizational culture, institutions, quality and application of accounting information is entirely different from that of advanced countries. The study therefore contributes to the extant literature by applying the constructs of organizational culture, accounting information system and corporate performance within a developing country perspective.
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Zabid Abdul Rashid, Murali Sambasivan and Juliana Johari
This paper examines the influence of corporate culture and organisational commitment on financial performance in Malaysian companies. Based on the work of Deshpande and Farley on…
Abstract
This paper examines the influence of corporate culture and organisational commitment on financial performance in Malaysian companies. Based on the work of Deshpande and Farley on corporate cultural types and Allen and Meyer on organisational commitment, a structured questionnaire was developed and self‐administered to managers in Malaysian companies. A total of 202 managers in public listed companies participated in the study. The results show that there is a significant correlation between corporate culture and organisational commitment. Both corporate culture type and organisational commitment have an influence on the financial performance of these companies. The implications of the study are also discussed.
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IpKin Anthony Wong and Jennifer Hong Gao
The purpose of this study is to investigate the effect of perceived corporate social responsibility (CSR) on employees’ affective commitment through the mediating role of…
Abstract
Purpose
The purpose of this study is to investigate the effect of perceived corporate social responsibility (CSR) on employees’ affective commitment through the mediating role of perceived corporate culture.
Design/methodology/approach
Data were collected by means of self-administered survey. A total of 379 complete responses were obtained from tourism and hospitality organizations in China. The proposed relationships were tested using structural equation modeling in four nested models.
Findings
Results show that CSR to employees and CSR to customers are fully mediated by employee development, harmony and customer orientation of the corporate culture, while CSR to stakeholders is partially mediated.
Practical implications
The findings also suggest that the literature should reconsider how CSR initiatives could pinpoint a specific dimension in developing loyal employees. This study also shows that employees are social actors who seek a corporate culture that best suits their self-interest; hence, they are more committed to an organization particularly in respect to employee development and social harmony.
Originality/value
This study adds to the literature by showing that not all CSR efforts would directly lead to employee commitment. It shows that the CSR-to-employee and CSR-to-customer dimensions play the most salient roles in nurturing a corporate culture that is perceived to focus on employee development, harmony, customers and innovation.
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Muhammad Hafeez, Ida Yasin, Dahlia Zawawi, Shoirahon Odilova and Hussein Ahmad Bataineh
This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the…
Abstract
Purpose
This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the mediating role of green innovation (GI) to provide a detailed insight into CS. The study also presents a research framework based on the Organizational Ambidexterity theory and Natural Resource-based view to explain the factors contributing to CS.
Design/methodology/approach
Using stratified sampling, the study collected data through survey-based empirical research from 307 textile companies registered with the Securities and Exchange Commission of Pakistan (SECP) or the All-Pakistan Textile Mills Association (APTMA). The collected data were analysed using path analysis, mediation analysis and moderation analysis through smart PLS-SEM version 4.0 to assess the composition and causal association of factors.
Findings
The study found a significant relationship between OA and OGC with CS. Furthermore, the study revealed that green innovation partially mediates the relationship between OGC and CS. The proposed research framework can be valuable for promoting and recommending actions to enhance CS.
Research limitations/implications
The study on CS in the textile sector of Pakistan has limitations such as a narrow focus, cross-sectional design and reliance on self-reported data. Future research should explore additional factors, conduct longitudinal research, investigate contextual factors, scrutinize specific green innovation practices and broaden the scope of the study to include SMEs and other textile organizations.
Practical implications
The research framework can help senior executives to foster CS by promoting OGC, OA and GI. Practitioners and academicians can also utilize or further investigate the proposed framework for validation and to foster CS.
Originality/value
This study fills gaps in the existing literature by investigating the mediating effect of GI between OGC and CS. The proposed research framework provides a comprehensive understanding of the factors contributing to CS based on the Organizational Ambidexterity theory and Natural Resource-based view.
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Organizational culture can significantly promote or hinder the success of knowledge management initiatives. Therefore, this study seeks to develop and test empirically a…
Abstract
Purpose
Organizational culture can significantly promote or hinder the success of knowledge management initiatives. Therefore, this study seeks to develop and test empirically a conceptual framework to investigate the correlation between organizational culture and knowledge conversion on corporate performance.
Design/methodology/approach
Questionnaire and statistical analytical techniques were applied to gain best exploration on organizational culture, knowledge conversion and corporate performance.
Findings
The results of the questionnaire analyses indicate that an adhocracy culture enables knowledge conversion and enhances corporate performance more than clan and hierarchy cultures.
Research limitations/implications
The research investigates the correlation between organizational culture and knowledge conversion on corporate performance under a Chinese‐centric set of societal, cultural and linguistic attitudes and behaviors. However, different countries have different cultures. Future research could extend this study to other regions of the world with a different set of attitudes and behaviors.
Practical implications
If the organization can nurture an adhocracy culture, it will be easy to create an environment where knowledge workers can learn, feel comfortable, and have the opportunity to be creative and innovative, improve corporate performance and increase the organization's value.
Originality/value
A lot of evidence shows that successful knowledge management initiatives can increase business innovation capacity. However, there is still a lack of empirical evidence regarding organizational culture, knowledge conversion, and corporate performance. Thus, a statistical analytical model for assessing the correlation between organizational culture and knowledge conversion on corporate performance with three cultural aspects and four knowledge conversion activities was developed in the study.
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Mary Jo Hatch and Majken Schultz
This paper describes corporate branding as an organisational tool whose successful application depends on attending to the strategic, organisational and communicational context in…
Abstract
This paper describes corporate branding as an organisational tool whose successful application depends on attending to the strategic, organisational and communicational context in which it is used. A model to help managers analyse context in terms of the alignment between strategic vision, organisational culture and corporate image is presented. The model is based on a gap analysis, which enables managers to assess the coherence of their corporate brand. Use of the model is illustrated by examining the stages of development that British Airways passed through in the creation of its corporate brand. The paper concludes that corporate brand management is a dynamic process that involves keeping up with continuous adjustments of vision, culture and image. The model suggests an approach to corporate branding that is organisationally integrated and cross‐functional, hence the thesis that it is important to bring the (whole) corporation into corporate branding.
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Based on critical theory and dialectical thought, discusses and outlines a framework for understanding corporate culture as corporate hegemony. First, offers the relevance of…
Abstract
Based on critical theory and dialectical thought, discusses and outlines a framework for understanding corporate culture as corporate hegemony. First, offers the relevance of critical theory to the study of corporate culture as a managerial praxis and organizational discourse. Second, examines three aspects of the dialectics of corporate culture: the dialectical tensions between corporate and individual identity; the conflicting pressure for uniformity and diversity; and the dialectics of empowerment and disempowerment. Third, discusses the mechanisms for the hegemonic perpetuation of corporate culture by researchers and practitioners and for resisting a critical stance in the discourse of corporate culture. Fourth, and finally, the article examines possible ways for overcoming the problem of cultural hegemony in organization theory and praxis.
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Bahtiar Mohamad, Bang Nguyen, TC Melewar and Rossella Gambetti
This paper aims to provide a degree of clarity on the corporate communication management (CCM) concept, by building a conceptual framework that uncovers its underlying antecedents…
Abstract
Purpose
This paper aims to provide a degree of clarity on the corporate communication management (CCM) concept, by building a conceptual framework that uncovers its underlying antecedents and consequences. Although it is consolidated that corporate communication and information together play an important role in strategic management planning because of the high relevance of managing positive relationships with multiple stakeholder that have a strong impact on corporate survival, extant literature suggests that there have been few empirical studies so far assessing the contribution of CCM to organisational performance.
Design/methodology/approach
The paper is conceptual, and a model is developed as a result of an extensive critical multidisciplinary literature review.
Findings
Findings of this study identify three antecedents of CCM, namely, culture, information and communication technology innovation diffusion and corporate leadership. In addition, the study highlights a potential positive relationship between CCM, financial performance and corporate mission achievement. An integrative conceptual framework and a detailed summary table are presented in the paper.
Originality/value
This study provides a comprehensive critical insight into a growing body of corporate communication and information business literature that offers the basis for a thorough assessment of CCM contribution to organisational performance. By doing so, it advances the body of applicable knowledge of corporate communication meant as a strategic management lever. Moreover, the managerial and policy implications provided in this paper may help corporate communication and information practitioners to identify the key guidelines for the design and implementation of an appropriate CCM programme.
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The purpose of this paper is to present the research carried out on a conceptual approach in business improvement termed as culture driven regeneration (CDR). The research…
Abstract
Purpose
The purpose of this paper is to present the research carried out on a conceptual approach in business improvement termed as culture driven regeneration (CDR). The research positions CDR as business improvement tool that leverages organizational learning, organization culture and corporate knowledge in implementing changes. The CDR concept is positioned half way between business process re-engineering (BPR) that thrives on radical design and process changes, and total quality management (TQM) that takes the slow and incremental approach to improvement. CDR regenerates the processes in the journey to business improvement.
Design/methodology/approach
A structured and a comprehensive literature review were carried out on BPR and TQM in the context of leadership, organization learning, organizational learning and corporate knowledge. The review confirmed that TQM and BPR are connected to the four areas. This connection led to the conceptualization that organizations deploy culture and corporate knowledge to drive business improvement. Organization culture and knowledge was quantified based on previous research in this area and methods applied in other research studies relating to benchmarking. There are no empirical analyses included in this paper, however knowledge and culture were given scores in illustrating the CDR concept.
Findings
This conceptual paper has pointed out that organization culture, knowledge, organizational learning and leadership are important components of a business improvement tool such as BPR and TQM. The CDR concept leverages those components and draws on the organization’s corporate culture to enable change.
Research limitations/implications
Additional empirical studies are required on various types of industries, organization cultures, organization structures and professions to establish more robust scores for knowledge and culture applied in the CDR concept. The concept could be further expanded into a framework that could be applied across a number of industries.
Originality/value
The CDR concept is a business improvement tool that enables organizations to leverage their existing culture in driving change. The concept is built up on the existing relationship BPR and TQM has with organization learning, organization culture, corporate knowledge and the quantification of culture and knowledge.
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Luca Cian and Sara Cervai
Currently, in the literature, words such as “corporate image”, “projected image”, “construed image”, “reputation”, “organizational identity”, and “organizational culture” are…
Abstract
Purpose
Currently, in the literature, words such as “corporate image”, “projected image”, “construed image”, “reputation”, “organizational identity”, and “organizational culture” are often confused and superimposed. This creates a conceptual mismatch that leads to results that are hard to compare. Moreover, this leads to difficulty in individuating the correct tools to investigate these constructs. Part of this confusion is due to the lack of a framework shared by different literatures. The aim of this paper is firstly to propose a reasoned review of the literatures related to these constructs. Secondly, the authors propose a new framework and a standard terminology, in which reputation is the wider construct that includes and relates to the others.
Design/methodology/approach
The authors performed an extensive and multidisciplinary review in the 12 most used databases within corporate communication, organizational psychology, marketing, organizational studies, management, and business. A semiotic and relational approach was implemented as modus operandi.
Findings
The paper builds on the previous literature, clarifying labels and constructs and identifying a standard terminology to which future studies can refer in order to facilitate a multidisciplinary dialog along different disciplines.
Originality/value
To the authors' knowledge, this is the first review to take into consideration all of the seven constructs together and relate them within one framework. Moreover, it uses a novel approach in seeing “reputation” as an umbrella construct under which all the other constructs are grouped and included.
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