THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND USE OF MANAGEMENT ACCOUNTING INNOVATIONS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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HAJIHA Z.; KHARRATZADEH M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:20 Page(s): 35-48

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Title

THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND USE OF MANAGEMENT ACCOUNTING INNOVATIONS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HAJIHA Z. | KHARRATZADEH M. | Issue Writer Certificate

Keywords

ORGANIZATION CULTUREQ1

INNOVATIONQ2

MANAGEMENT ACCOUNTINGQ2

Abstract

Organizational culture is beliefs and expectations that are created norms and it has an effect choicing tools that used in the organization. All tools using in different parts of an organization to manage, promote and develop innovative are affected by organizational culture. Cultural factors affect the application of MANAGEMENT ACCOUNTING and its INNOVATIONs, especially the culture of INNOVATION. Therefor in this research studied the organizational culture based on Muijen’ Organizational culture model and its relationship whit using MANAGEMENT ACCOUNTING INNOVATIONs in companies listed Tehran Stock Exchange. In this study, MANAGEMENT ACCOUNTING INNOVATIONs are: Activity-based costing (ABC), Activity-based management (ABM), Balanced scord card (BSC), Target costing (TC), Standard Costing, Quality costing Kaizen costing and dimensions of Muijen organizational culture model are: Support orientation, INNOVATION orientation, Rules orientation, Goal orientation. Based on the results of this research, between the kinds of organizational culture of the companies that have used MANAGEMENT ACCOUNTING INNOVATIONs and those who have not used of these INNOVATIONs, there are significant differences. The dimension of the Support and Goal orientation are higher in groups that have used MANAGEMENT ACCOUNTING INNOVATIONs. Managers for their decisions need accurate and timely information. MANAGEMENT ACCOUNTING systems is responsible to prepare information. According to the results, managers can create a cultural change in organizations to improve MANAGEMENT ACCOUNTING systems.

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APA: Copy

HAJIHA, Z., & KHARRATZADEH, M.. (2014). THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND USE OF MANAGEMENT ACCOUNTING INNOVATIONS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 7(20), 35-48. SID. https://sid.ir/paper/198698/en

Vancouver: Copy

HAJIHA Z., KHARRATZADEH M.. THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND USE OF MANAGEMENT ACCOUNTING INNOVATIONS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2014;7(20):35-48. Available from: https://sid.ir/paper/198698/en

IEEE: Copy

Z. HAJIHA, and M. KHARRATZADEH, “THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND USE OF MANAGEMENT ACCOUNTING INNOVATIONS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 7, no. 20, pp. 35–48, 2014, [Online]. Available: https://sid.ir/paper/198698/en

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