جستجوی مقالات مرتبط با کلیدواژه « فرهنگ سازمانی » در نشریات گروه « حسابداری »

Management accounting is an emerging part of accounting whose use is expanding rapidly. In the current economic conditions of our country and today's world, the use of management accounting information will play a significant role in the decision-making of managers and stakeholders. But the management accounting reports in the current situation do not represent all the realities of the organization and cannot provide the possible deviations clearly and clearly to the decision makers of the organization. Financial reports that are accompanied by non-financial information, criteria and indicators will play an important role in helping the management in the correct use of the organization's resources and funds. Lack of training to internal and external stakeholders as well as managers and accountants regarding the effects of management accounting reports, as well as the lack of clarity and certainty of the results of these reports in the eyes of the organization's managers and the possible resistance of employees in how managers deal with the results of management accounting information and data. The biggest challenge of organizations is in providing information on this part of accounting in the organization. In this regard, this research has tried with the help of the statistical community, including senior accountants, financial managers, technical and engineering managers, and the role of non-financial indicators, budget and budget reconciliation, comprehensive systems (ERP) and accounting coding, to compile management accounting reports, review and use He examined the non-financial indicators of the levels of the organization and its audit process, and finally found the presentation of these data to be a way for managers to present their performance results to the stakeholders of the organization and their decision-making

In today's very dynamic business environment, the organization needs to develop new competitive advantages to keep pace with the speed of change in technology, customer demands and global competition. Considering the importance of this matter, in the present research, the expansion of competitive advantage through organizational culture was investigated. This research is applied in terms of purpose and descriptive-field in terms of data collection. Data analysis and testing of research hypotheses by PLS and SPSS software, based on questionnaires collected by 213 people from all employees working in the hospital who have a bachelor's degree and above as a statistical sample that was selected by simple random method and Cochrane method. was done, the data collection tool is from the questionnaire prepared by Azim and his colleagues (2021) with 21 items, which has confirmed validity and reliability. The results have shown that organizational culture has a positive effect on competitive advantage. Specifically, organizational culture fosters innovation and knowledge sharing activities among the workforce and links them to high-level business processes.

Today's business requires social interactions and ethical considerations and the right culture. The requirement to make a profit does not justify immoral activities and neglect of socially acceptable practices. The main purpose of the present research was to measure the impact of Organizational Ethics and Culture on Auditor's professional using Structural Equation Modeling. The present research is a functional study in terms of objective from a type of descriptive. It is a field study in terms of data collection. The statistical population of the research is auditors and accountants. Sampling method has been simple random Sampling. The sample size was determined as 211 auditors and accountants using limited Cochran's formula. The data were analyzed using SPSS22 and structural equations modeling. The results of the study showed that organizational ethics have a significant effect on the auditor's judgment. Findings also showed that organizational culture has no significant effect on the auditor's judgment. Also, organizational culture has a significant effect on organizational ethics. However, organizational culture did not have a significant effect on the auditor's judgment. The results also indicate that organizational culture influences the auditor's judgment through organizational ethics.

Auditing is a very important and respected profession that should render precise and quality information to win the public's trust in society. This study seeks to develop a model for audit quality considering the components of organizational culture.

A mixed-methods design was employed. In the qualitative phase, open, semi-structured interviews were conducted with 17 auditing experts and academics. In the quantitative phase, the sample consisted of 106 managers and employees from audit firms, providing services to companies listed on the Tehran Stock Exchange. Following the grounded theory, qualitative data obtained from the interviews were analyzed through open, axial, and selective coding in the MAXQDA. Finally, an audit quality model was developed based on the components of organizational culture with 15 axial codes and 85 themes. This model was fitted using structural equation modeling in SmartPLS.

According to the results of this study and the proposed model, the components of organizational culture that affect audit quality include empowerment, control and supervision, innovation and risk-taking, organizational ethics, communication management, group culture, cooperation culture, competitive culture, fundamental values, organizational vision and mission, attention to stakeholders, organizational goals and objectives, organizational excellence, organizational adaptability. Therefore, culture significantly influences the mechanisms driving audit quality, thus highlighting the imperative for audit firms to enhance their cultural practices.

The achieved results indicate that organizational culture is a vital element of organizational success, especially in quality improvement. The best starting point for improving an organization is to evaluate its culture because of its effect on individual and organizational behavior. Therefore, attention to the elements of organizational culture is essential for the successful growth of audit firms. In these firms, culture plays a major role in the processes that underlie audit quality. The findings also show that audit firms must develop not only the culture but also understand the relationship between organizational culture and quality. Such an understanding will help managers come up with efficient procedures and gain a competitive advantage. In general, the results suggest that organizational culture in the field of audit quality facilitates the provision of optimal services, effective decision-making, competitive advantage, and protection of stakeholders’ rights while increasing the productivity of the firm and the quality of audit services. Therefore, culture is a prerequisite for the development of audit firms and has a significant impact on audit quality. Future research efforts in audit institutions are encouraged to take into consideration dimensions of organizational culture as described in the model put forward by this study. Also, the subject of audit quality assessment should be studied in the framework of organizational intelligence, auditors' psychological characteristics, and professional ethics.

The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence. In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls. The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance. Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing.

 A culture that prioritizes results is essential for companies to improve their performance. This culture can be combined with strategic management accounting techniques to create optimal conditions for better performance. This research explores the impact of a result-oriented culture on applying strategic management accounting techniques. The study is applied and has used the descriptive analysis method through the survival approach, with data collected through questionnaires from 212 managers working in the management accounting departments of companies listed on the Tehran Stock Exchange in 2021. The hypotheses were tested using structural equation modelling based on partial least squares. The results indicate that a result-oriented culture significantly and positively impacts the application of strategic management accounting techniques. Given the expansion of economic activities and the increasing progress of capital markets, including the Tehran Stock Exchange, the role of organizational culture and awareness of the consequences of applying strategic management accounting techniques are crucial for making strategic decisions, as explored in this research.

The culture of any organization is one of the major factors affecting its performance, the impact of organizational culture on the members of the organization is so great that it can be understood by examining its angles regarding the behavior, feelings, views and attitudes of the members of the organization. The purpose of this research is to investigate the impact of organizational culture, corporate governance and audit quality on auditors' performance. The statistical population of this research is all the members of the public accountants society of Iran. Using Cochran's sampling, 196 people were selected as a statistical sample. The current research is in the category of applied research and in terms of research method, it is descriptive and survey type. In this research, the library method was used to collect data and information, and the tool for collecting information was a questionnaire. Smart PLS software was used for statistical analysis. The results of the research show that organizational culture, corporate governance, and audit quality affect auditors' performance.

The purpose of this study is to evaluate the quality of auditing in the context of organizational culture analysis and professional ethics. To achieve the research goal, 384 questionnaires were distributed and collected among auditors working in auditing firms and the auditing organization. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of research hypotheses in this study at 99% confidence level showed that participation, integration, standardization and consideration of values as a dimension of organizational culture in auditing firms has a positive and significant effect on audit quality of companies, so by increasing each dimension of organizational culture including Participation, integration, standardization and value consideration, the quality of corporate auditing increases. Also, responsibility, trustworthiness, justice and honesty as a dimension of auditors' professional ethics have a positive and significant effect on the quality of companies' audits, so with increasing each dimension of professional ethics including responsibility, trustworthiness, justice and honesty, companies' audit quality increases. Finally, the results showed that organizational culture has a positive and significant effect on the relationship between auditors 'professional ethics and audit quality of companies and organizational culture has less effect on.

The adoption of strategic management accounting (SMA) techniques is crucial for effective organizational management. However, the motivation for managers to utilize SMA techniques can be enhanced by creating an innovative culture within the organization. Therefore, this study aims to investigate the influence of an innovative culture on the application of SMA techniques in organizations.

This is an applied and descriptive study.  It employed a questionnaire to collect research data consisting of both general and specialized questions. The general questions comprised six items about the participants' gender, organizational position, education level, age group, work history, and study level, which were all related to the field of strategic management accounting techniques. The second part of the questionnaire contained specialized questions, consisting of five items related to the innovative culture construct, which were based on the theoretical foundations adopted by the researchers. The reliability of the questionnaire was tested using Cronbach's alpha, combined reliability, and the amount of extracted variance. Its validity was tested by comparing the mean square root of the extracted variance of each variable with its correlation with other variables. The results were obtained by analyzing the responses of 212 accounting managers of companies listed on the Tehran Stock Exchange in 2021. Structural equation modeling using partial least squares was used to analyze the data.

The results of the hypothesis test indicated a significant relationship between innovation culture and the application of strategic management accounting techniques. Additionally, this relationship was influenced by various factors such as gender group, educational group, study level groups, organizational position, and age group.

Choosing the right strategy for an organization is a complex and risky task as each strategy creates a distinctive competitive environment. It requires the alignment of organizational strengths and weaknesses with external opportunities and threats. Identifying the most critical and viable strategies that are worthy of resource allocation is crucial for organizations. To achieve their strategic objectives and maintain success, companies must use strategic management accounting techniques. These techniques provide valuable insights and information that enable organizations to make informed decisions, allocate resources effectively, and implement their strategies efficiently. The results of this study demonstrated that innovative culture plays a crucial role in increasing the use of strategic management accounting techniques. As companies adopt new technologies, applying these techniques gives managers advanced tools to make informed decisions. Managers are now more aware of the importance of understanding their organization's culture to gain a competitive advantage over other firms. An innovative culture fosters continuous development, promotes the production of new ideas, and encourages their implementation throughout the organization. The findings of this research can provide valuable insights to managers on acquiring the necessary skills for the survival and growth of their companies.

The purpose of this study is to investigate the application of application management accounting techniques on firm sustainability with the moderating role of organizational culture. For this purpose, Denison model (2000) is used to measure organizational culture and Lebedov model (2019) is used for management accounting techniques. The instrument used in this study is a standard questionnaire that was given to the financial department of manufacturing companies listed on the Tehran Stock Exchange and OTC market in 1400, which after repeated follow-up 91 questionnaires were completed and provided to the group. Research was conducted. Data analysis and research hypotheses were performed using Smart Pls and Spss software. The results show that organizational culture has an impact of management accounting techniques (transformation and cost management, financial strategy, investment assessment, management and control, pricing decision, estimates and treasury management and liquidity management) on the company's sustainability by 16% amplifies.‏ ‏‏

The existence of different cultural groups in the accounting world causes various perceptions and judgments about accounting relationships and concepts. Therefore, this research investigates the impact of Corporate Culture Characteristics on the Readability of Financial Reports among 29 companies listed on the Tehran Stock Exchange, using multi-regression analysis model during the years 2011 to 2018. Globe questionnaire was used to measure organizational culture and Foge index was used to study the readability of the financial reports. Results demonstrate futurism, gender equality, assertiveness, intra-group collectivism, out-group collectivism and altruism were significant on the readability of financial statements. Functionalism, avoidance of uncertainty, and power gap were not significant. The effect of control variable on company size was positive and non-significant and financial index was positive and significant.

The purpose of this study was the effect of transformational leadership on innovation with the mediating role of culture and organizational commitment in the District 6 Gas Department in Tehran. The present study is applied in terms of purpose and descriptive-correlational in terms of data collection. The Bass & Olivier (1990) Transformational Leadership Questionnaire, Allen and Meyer (1990) Organizational Commitment, Daniel Dennison (2003) Organizational Culture, and Jimmins et al. (2008) Organizational Innovation Questionnaire were used to collect data on each of the variables. The statistical population of the study was 165 employees of all employees of District 10 Gas Department in Tehran. Using Cochran's formula, 100 people were randomly selected. Using structural equations and Smart PLS3 software and multiple regression by Spss 25 software, research hypotheses were tested and the results showed that transformational leadership style has an effect on organizational innovation, organizational commitment and organizational culture as well as transformational leadership style. It influences organizational innovation through organizational culture and commitment.

Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.

This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).

Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.

 All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.

This study was designed to provide a model of the impact of organizational culture on the role of the auditor in the fight against corruption. The method of this research (including two spectrums of qualitative-quantitative study) with a sequential exploratory approach. The statistical population of this research includes academic experts in the field of auditing and senior managers of auditing firms. In the first stage, through semi-structured interviews with experts, as well as through the study of research literature, the dimensions and components of organizational culture affecting the auditor's role in combating corruption were identified. For this purpose, using non-probabilistic judgment sampling and snowball sampling, the interviews were continued until theoretical saturation, which was achieved by interviewing 10 theoretical saturation experts. In the second stage, after extracting the indicators related to the components by studying the research literature, by distributing a questionnaire using Delphi sampling method among a sample of 20 professors in the field of auditing as well as senior managers of auditing firms, the validity (necessity) of the indicators using Approved from the Lawshe index. After determining the validity of the indicators, a questionnaire in Likert scale (based on the remaining indicators) was prepared again and redistributed among the statistical population in order to discover the most important indicators. For this purpose, factor analysis method was used. Finally, the model of the impact of organizational culture on the role of the auditor in the fight against corruption was developed in 4 dimensions, 12 components and 31 indicators.

Intercultural research in societies showed that the development and evolution of accounting in any society depends on environmental and social factors of that society. Any insight into how values ​​can be impacted through accounting behavior and ultimately the impact of financial disclosure is important to ensure comparability of financial reporting. For this reason, in this study, the effect of organizational culture characteristics on the relationship between profit management and readability of financial reports in companies listed on the Tehran Stock Exchange during the years 2011 to 2018 is investigated. To measure the organizational culture variable, the Globe questionnaire, the readability variable of financial reports, Fogg index and the profit management variable, Kazink model have been used. The results show that futurism, gender equality, assertiveness, extra-group collectivism, intra-group collectivism and altruism affect the relationship between earnings management and the readability of financial statements. The effect of the control variable was positive and insignificant company size and positive and significant financial leverage.

Organizational culture is the starting point for movement and dynamism. Also, many experts consider organizational culture as the most fundamental context of change and organizational change in line with the new programs.The main purpose of this study was to investigate the effect of organizational culture on financial performance of listed companies in Tehran Stock Exchange through innovative managerial accounting techniques. Target sample consists of 27 of listed companies in Tehran Stock Exchange in 1398. Two questionnaires were used to collect the data. The first questionnaire was designed by the researchers and contained 19 questions related to managerial accounting techniques in the domains of Activity-Based Costing, Balanced Scorecard, Kaizen and Target Costing. The second questionnaire was adopted from Denison’s model and contained 60 question in the domains of Involvement, Consistency, Adaptability and Mission. Collected data were analyzed using the structural Equations Model. The findings of the study show that the organizational culture had effect on the financial performance. However, by adding the innovative managerial accounting techniques as a mediator, the findings demonstrated the effect of innovative managerial accounting techniques on organizational culture on financial performance. The findings of this study provide the shareholders with valuable information in electing board of directors in line with improvement of the company’s financial performance

The present study examines the effect of corporate culture and governance on the disclosure of corporate social responsibility. In order to achieve this goal, two main hypotheses were developed and to test these hypotheses, 96 companies listed on the stock exchange during the years 98-93 were selected as a statistical sample. In this study, corporate governance and organizational culture as an independent variable and disclosure of corporate social responsibility as a dependent variable and company size, ratio of book value to market value and return on assets and financial leverage as control variables were examined. The research method of the present study is field (survey) and in terms of method is causal post-event and in terms of time is a practical and cross-sectional research, so that data collection has been done using documents. Multivariate regression analysis was used to analyze the data and test the hypotheses, meaning that first the information needed to perform the test was calculated and then the correlation between the variables was examined using the correlation coefficient. For this purpose, after collecting data, Eviews software was used to test the hypotheses The results of testing the hypotheses indicate that organizational culture has a significant effect on the disclosure of corporate social responsibility. Also, corporate governance in terms of corporate ownership has a significant effect on the disclosure of corporate social responsibility, but the dimensions of institutional managerial ownership have no effect on disclosure of social responsibility.

At the beginning of the 21st century, achieving the success and survival of organizations becomes more and more difficult. This fact is due to the emergence of a new business age in which "change" is one of its main features. Organizations need speed and flexibility to successfully manage change, integrate new structures and strategies, and access new market opportunities. It has shown the drastic trend of change, approaches and perspectives of the past in the inability to meet the challenges of the organization and has introduced a new paradigm called "agility" to meet the challenge and achieve success. Also in the present age, information technology around the world is creating a new revolution that is no less important than the industrial revolution. Information technology in organizations affects the indicators that are all prerequisites for success for organizations. One of the areas that can accept the many effects of technology is organizational agility. Agility calls on the organization to accelerate the integration of technology and staff with the communication infrastructure to respond to the changing needs of customers in a market environment that has constant and unpredictable changes. The purpose of this study is to investigate the effect of information technology on organizational agility in the light of organizational culture.