نوع مقاله : مقاله پژوهشی
عنوان مقاله [English]
Journal of Accounting Advances (J.A.A)
Vol. 5, No. 2, 2013, Ser. 65/3
The Association betweenOrganizational CultureandPerformance Measurement SystemsinTehran Stock Exchange
Dr. Ahmad Nasseri*
University of Sistan and Baluchestan
Seyyed Ali Javadi**
Velayat University of Iranshahr
All the studies about the performance measurement are classified in two categories: First, those which are concerned with the performance measuring systems (PMSs) as a whole and second, those studies which are concentrating on the measuring criteria and reasons of using PMSs. The former are typically theoretical, fundamental, and holistic studies and the latter are mainly known as empirical and or semi-empirical researches which are generally practical and field studies.
Using PMSs has a wide range of functions and applications. Nonetheless, there is not a unique and generally accepted theory about the effective reasons of using PMSs. There are several reasons for using PMSs explained through theoretical and empirical research literature so far.
This study aims to analyze the effects of an organizational factor called as Organizational Culture on the way and reasons of using PMSs. The main questions of this research are:
1- How do the reasons of using PMS vary under various organizational cultures?
2- Does a change in the organizational culture affect the aims of using PMSs?
H1: The managers of culturally controlling organizations tend more to use PMSs for “Focusing on Organizational Attention” than the managers of flexible organizations.
H2: The managers of culturally controlling organizations tend less to use PMSs for “Diagnostically Monitoring” than the managers of flexible organizations.
H3: The managers of culturally controlling organizations tend less to use PMSs for “Strategic Decision Making” than the managers of flexible organizations.
H4: The managers of culturally controlling organizations tend more to use PMSs for “Legislating” than the managers of flexible organizations.
H5: The managers of culturally flexible organizations tend to use more various PMSs than the managers of controlling organizations.
H6: Using PMSs for “Focusing on Organizational Attention” has an indirect correlation with the diversity of PMSs.
H7: Using PMSs for “Diagnostically Monitoring” has a direct correlation with the diversity of PMSs.
H8: Using PMSs for “Strategic Decision Making” has a direct correlation with the diversity of PMSs.
H9: Using PMSs for “Legislating” has an indirect correlation with the diversity of PMSs.
The data required for the research, are collected through questionnaires from a 220 random sample out of 400 top managers of manufacturing companies in Tehran Stock Exchange. The research project ran during the first half of 1390 (Mar – Sep 2011); and finally (i.e. correctly usable) collected questionnaires are 93, with a 42.27% return rate.
H1 and H6: Even though the Controlling Organizations would logically tend to use PMSs for more controls, it is not statistically meaningful to express a difference between Controlling organizations and Flexible ones in this sense. The rejection of H1 is mostly explainable within the Iranian cultural environment, where control is traditionally vital for all managers. This shows a cultural distance between Iranian manufacturing companies and their developed sisters around the world. On the other hand, the aim of using PMS was logically expected to be effective on the diversity of PMSs. It is literally argued that for those managers who perform a centrally controlling strategy, using a unique PMS would be more preferable. But, the rejection of H6 shows that we cannot support the logically expected hypothesis. The rejection of H1 and H6 together suggests that our organizational culture is slightly moving from a traditional body toward the modern systems.
H2 and H7: Both are meaningfully supported. This suggests a cultural environment within which the managers are mostly guiding the organization through expanding intercommunications rather than controlling it.
H3 and H8: Both are meaningfully supported. Flexible organizations seek a tendency toward changes in their strategies; this makes them more attendant to use PMSs for strategic decision making on one hand and use more various PMSs on the other hand.
H4 and H9: In spite of the logical background of H4 through which the controlling organizations seek more tools for legislating their functions and activities, the examination does not support the hypothesis; hence it could be stated that the mangers of culturally controlling organizations (in comparison with the managers of the flexible organizations) do not use PMSs for legislating. The rejection of H1 and H9 together might be explained as impulsiveness in the degree of flexibility in Iranian organizational culture for its moving forward status.
H5: The hypothesis 5 is not rejected. This suggests that despite the fact that some of the research hypotheses are rejected for the most probably an impulsiveness in the degree of cultural flexibility within the Iranian organizations (in TSE), it is declared that the managers of culturally flexible organizations tend to use more various PMSs than the managers of controlling organizations.
Keywords: Organizational Culture, Performance Measurement Systems
* Assistant Prof. of Accounting Department
** Accounting Department