Organizational Culture Auditing in Iran

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RAHMANI ALI; Bahiraei Afsaneh

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:3 (31) Page(s): 181-204

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Information Journal Paper

Title

Organizational Culture Auditing in Iran

Author(s)

RAHMANI ALI | Bahiraei Afsaneh | Issue Writer Certificate

Keywords

Internal AuditingQ1

Corporate CultureQ1

McKinsey 7s questionsQ1

Abstract

Organizational culture the evaluation of which by the board of directors is a very difficult job, is considered as a soft issue in organizations. Internal audit is a unique function within an organization, which with independence and access to individual's information and evidence may ensure the board of directors that there is a strong commitment to good conduct and it actually becomes a daily behavior in the organization and more importantly, actions taken to change culture and behaviors are effective and that the tone at the top is reflected at all levels. This study is aimed to investigate audit capabilities and challenges of organizational culture in Iran and the role of internal auditors in the promotion of organizational culture. This study is a survey research and the research data are collected by means of questionnaire that is designed based on the McKinsey 7s questions. The sample consists of 123 internal auditors. The results show that organizational culture is not considered in internal auditors' reviews. Among the four soft factors (shared values, organization skills, management style, staff members), only shared values and among the three hard factors (organizational strategies, Organizational systems, organizational structure), only organizational systems are examined in the audit process. The results show the necessity and value creation of Internal Auditing in the field of organizational culture. Therefore, in order to improve the organizational culture, internal auditors should consider not only hard controls but also soft controls in their audits.

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APA: Copy

RAHMANI, ALI, & Bahiraei, Afsaneh. (2019). Organizational Culture Auditing in Iran. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(3 (31) ), 181-204. SID. https://sid.ir/paper/241138/en

Vancouver: Copy

RAHMANI ALI, Bahiraei Afsaneh. Organizational Culture Auditing in Iran. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(3 (31) ):181-204. Available from: https://sid.ir/paper/241138/en

IEEE: Copy

ALI RAHMANI, and Afsaneh Bahiraei, “Organizational Culture Auditing in Iran,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 3 (31) , pp. 181–204, 2019, [Online]. Available: https://sid.ir/paper/241138/en

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