Designing an Operational model of Cultural Audit

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

Culture drives beliefs and expectations that in turn shape behavior. Behaviors lead habits and it is habits that create the future. Strategies are very important, but it is the culture that determines the success of strategies.Neglecting the hidden dimensions of the organization will lead to the collapse of the organization because the culture is the root, identity and unique personality of the organization for this reason, to manage cultural risks that are considered a kind of crisis, the culture of the organization must be constantly monitored and analyzed. But there is a lot of evidence that culture is the most overlooked element in organizations.The goal of this research is to design an operational model of the cultural audit to create a healthy and strong organizational culture.This research has been prepared in two parts.In the first part, 5 components affecting the creation of healthy and strong culture has been identified by comprehensive research literature and use of questionnaire and the experts opinions.Then model confirmed through factor analysis and PLS method. In the second part, the implementation steps of the organization's culture audit are explained and outlined in 9 steps;Based on the results of this study, it was found that activating cultural capabilities, establishing defensive lines and use of soft and hard controls and skills in operational, regulatory and control processes,improve the level of intelligence and readiness of the organization to identify risks and implement preventive measures and it creates a healthy and strong culture and institutionalizes the components that affect it.

Language:
Persian
Published:
Iranian Management Accounting Association, Volume:10 Issue: 38, 2021
Pages:
285 to 300
https://magiran.com/p2282318  
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