The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch

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Malihi Seyed ali; Gholizadeh Alireza; Mobarakabadi Houshang

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 197-207

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Information Journal Paper

Title

The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch

Author(s)

Malihi Seyed ali | Gholizadeh Alireza | Mobarakabadi Houshang | Issue Writer Certificate

Keywords

organizational cultureQ1

Target costingQ2

organizational capabilitiesQ1

Islamic Azad UniversityQ2

Abstract

Target costing is a tool and comprehensive process that increasing the organization's ability in the cost reduction and improvement performance levels of an organization. The main objective of this current paper is to review the Effect of organizational culture of Islamic Azad University, Hamedan Branch on applying the Target costing method by using the main frame “ Target costing never shouldn’ t be increased” as well as the role of organizational capabilities for this branch. Statistical Society of this research includes staff, directors, faculty members of accounting and management department for Islamic Azad University, Hamedan Branch. The number of samples as 231 people has been selected as the method of accidental sampling in accordance with Cochran formula. Questionnaire validity has been confirmed by factor analysis (0. 867) and its reliability as reporting the Cronbach’ s alpha coefficient (0. 968). It’ s used the technique of structural equations for testing the hypothesis. The result shows that all components of organizational cultures effect on applying Target costing meaningfully in regard to organizational capabilities of Hamedan Branch at Islamic Azad University. Meanwhile the role of mediation of organizational capabilities has been confirmed.

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APA: Copy

Malihi, Seyed ali, Gholizadeh, Alireza, & Mobarakabadi, Houshang. (2020). The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 197-207. SID. https://sid.ir/paper/403728/en

Vancouver: Copy

Malihi Seyed ali, Gholizadeh Alireza, Mobarakabadi Houshang. The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):197-207. Available from: https://sid.ir/paper/403728/en

IEEE: Copy

Seyed ali Malihi, Alireza Gholizadeh, and Houshang Mobarakabadi, “The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 197–207, 2020, [Online]. Available: https://sid.ir/paper/403728/en

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