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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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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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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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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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The concept of organisational or corporate “culture” has in recent years forced its way to the forefront of the managerial and academic literature. So much so that the 1980s seem…
Abstract
The concept of organisational or corporate “culture” has in recent years forced its way to the forefront of the managerial and academic literature. So much so that the 1980s seem destined to be the “culture” decade. This organisational culture “movement” has been seen as part of a wider change of direction in managerial theory, led by the so‐called “new management thinkers”. Very briefly, organisational culture is usually seen as the “atmosphere” of the organisation, or the attitudes, feelings and beliefs of employees. Others have suggested that it conveys to employees “the way things are done around here”.
Mary Jo Hatch and Majken Schultz
Addresses the relationship between organizational culture, identity and image. Argues that contemporary organizations need to define their corporate identity as a bridge between…
Abstract
Addresses the relationship between organizational culture, identity and image. Argues that contemporary organizations need to define their corporate identity as a bridge between the external position of the organization in its marketplace and other relevant environments, and internal meanings formed within the organizational culture. Offers an analytical framework using the concepts of organizational culture, identity and image and suggests implications, including the need for symbolic management in and of the organization and the need to combine knowledge from the disciplines of marketing and organization studies.
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Heiko Gebauer, Bo Edvardsson and Margareta Bjurko
The purpose of this paper is to examine if there is a relationship between the interdependence among different components of service culture and performance. This paper also…
Abstract
Purpose
The purpose of this paper is to examine if there is a relationship between the interdependence among different components of service culture and performance. This paper also contributes to the discussion on how integrating or separating the service organization from the product organization interacts with service culture.
Design/methodology/approach
Data are collected through a survey and structural equation modeling is used for the data analysis.
Findings
The three main findings are: identified interactions among different elements of service orientation in corporate culture, the positive association between the service orientation of corporate culture and business performance, and the moderating effects of the type of organizational structure on interactions among service‐orientation elements in corporate culture.
Research limitations/implications
There may be alternative explanations for the correlations in the model. There are limitations in survey research in measuring service orientation in service culture.
Practical implications
Separating the service and product organization strengthens the creation of a service orientation in the corporate culture, but at the same time, does not affect the link between culture and performance.
Originality/value
The originality of the paper comes from combining service orientation in corporate culture with types of organizational structure. In addition, compared to the dominant single dimension approach to service orientation in corporate culture, four dimensions are used (service orientation of management values, management behavior, employee values, and employee behavior).
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