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Article
Publication date: 31 October 2018

Amoako 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.

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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.

Details

Meditari Accountancy Research, vol. 26 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 October 2003

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…

57133

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.

Details

Journal of Management Development, vol. 22 no. 8
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 6 May 2014

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…

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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.

Details

International Journal of Contemporary Hospitality Management, vol. 26 no. 4
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 6 April 2010

Shu‐Mei Tseng

Organizational culture can significantly promote or hinder the success of knowledge management initiatives. Therefore, this study seeks to develop and test empirically a

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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.

Details

Journal of Knowledge Management, vol. 14 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 21 March 2024

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.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 August 2003

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…

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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.

Details

European Journal of Marketing, vol. 37 no. 7/8
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 December 2001

John O. Ogbor

Based on critical theory and dialectical thought, discusses and outlines a framework for understanding corporate culture as corporate hegemony. First, offers the relevance of…

13032

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.

Details

Journal of Organizational Change Management, vol. 14 no. 6
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 1 January 1987

Paul S. Kirkbride

The concept of organisational or corporateculture” 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 corporateculture” 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”.

Details

Personnel Review, vol. 16 no. 1
Type: Research Article
ISSN: 0048-3486

Article
Publication date: 6 June 1997

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…

46004

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.

Details

European Journal of Marketing, vol. 31 no. 5/6
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 27 April 2010

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…

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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).

Details

Journal of Service Management, vol. 21 no. 2
Type: Research Article
ISSN: 1757-5818

Keywords

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