The impact of organizational culture on the level of accounting practices in the pharma industry companies listed on tehran stock exchange

• Autores: Mansoor Garkaz
• Localización: QUID: Investigación, Ciencia y Tecnología, ISSN-e 2462-9006, ISSN 1692-343X, Nº. Extra 1, 2017, págs. 2112-2117
• Idioma: inglés
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• Resumen

  • Present research examines the relationship between organizational culture and the level of accounting practices adopted by the TSE-listed pharmaceutical companies. The research statistical population and sample included all the senior managers of the above mentioned companies from whomthe required actual data was gathered using standard questionnaires. The questionnaires’ validity was verified based on the calculated Cronbach’s alphas whichindicated a relatively high reliability of the questionnaires. It is hypothesized that each type of organizational culture (i.e. support-oriented, innovation-oriented, rule-oriented, and goal-oriented) permits certain degree of accounting practices to be adopted. To test the research hypotheses, multiple regression models were applied. The obtained results from test of the hypotheses indicated a positive and significant association between support-oriented and innovation-oriented organizational cultures and the level accounting practices, and no significant relationship between rule-oriented and goal-oriented organizational cultures and the level of accounting practices adopted in the understudy firms.