Result-oriented Culture and Strategic Management Accounting Techniques

Document Type : Research Paper

Authors

1 Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

2 Assistant Prof., Department of Accounting, School of Management and Accounting, Shahid Beheshti University, Tehran, Iran

3 Msc. Management Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

Abstract

 
 
Introduction
 
Organizational culture has emerged as a critical strength and distinguishing factor for organizations today. A result-oriented culture prioritizes external focus and stability, with competition and achieving desired production goals at its core. Several advanced countries have recognized the significant impact of organizational culture on boosting productivity, efficiency, and competitiveness in the market. However, a result-oriented culture does not receive much attention from company managers in Iran. Against this backdrop, this research aims to evaluate the impact of a result-oriented culture on applying strategic management accounting techniques.
 
 
Hypotheses
 
The primary research question is as follows: How does a result-oriented culture impact the utilization of strategic management accounting techniques? To answer this question, we will test the following hypothesis: Result-oriented culture positively impacts the application of strategic management accounting techniques.
 
 
Method
 
A survey was conducted among 212 managers of Iranian public companies' accounting departments to gather data, and a path model was developed using partial least squares.
                         
 
Results
 
According to the hypothesis test, the research findings indicate that a result-oriented culture substantially and positively impacts the application of strategic management accounting techniques.
 
 
Discussion and Conclusion
 
With the growth of economic activities and the continuous progress of capital markets, such as the Iran Stock Exchange, it is essential to consider the impact of organizational culture and the awareness of the effects of implementing strategic management accounting techniques. These factors play a crucial role in making strategic decisions, which are the main focus of this research.
 
 
 

Keywords

Main Subjects

References

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History

  • Receive Date: 09 April 2023
  • Revise Date: 05 November 2023
  • Accept Date: 05 November 2023

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