Организационная культура и эффективность организации: роль системы управленческого учета 
Адебайо А.

Введение;
Теоретическая основа и гипотезы;
Определение конструкций ;
Стиль системы управленческого учета ;
Организационная культура ;
Эффективность организации ;
Разработка гипотез ;
Рис. 1. Модель влияния взаимодействующих организационной культуры и двух стилей использования СУУ на эффективность организации ;
Организационная культура и эффективность организации ;
Контроль / гибкость, стиль использования СУУ и эффективность организации ;
Структура исследования;
Сбор данных;
Измерение конструкции;
Организационная культура ;
Стиль использования СУУ ;
Эффективность организации ;
Надежность и валидность конструкций ;
Таблица 1. Сводная статистика анализа измерений ;
Результаты ;
Проверка гипотез ;
Таблица 2. Матрица корреляций ;
Таблица 3. Результаты регрессионного анализа влияния на эффективность организационной культуры, интерактивного и диагностического использования СУУ ;
Рис. 2. Влияние взаимодействующих организационной культуры и двух стилей использования СУУ на эффективность организации ;
Таблица 4. Проверка разницы наклонов ;
Обсуждение ;
Выводы ;

Ключевые слова: организационная культура, управленческий учет, системы учета, управление эффективностью

Аннотация

Целью настоящего исследования является изучение совместного интерактивного и диагностического использования систем управленческого учета (СУУ) и организационной культуры. Авторы попытаются выяснить, увеличивается ли эффективность организации в результате взаимодействия организационной культуры и использования обоих типов СУУ.

Журнал: «Управление корпоративной культурой» — №3, 2013 (© Издательский дом Гребенников)
Объем в страницах: 17
Кол-во знаков: около 38,423
* Деятельность Meta (соцсети Facebook и Instagram) запрещена в России как экстремистская.

1. Abernethy M.A., Brownell P. (1999). «The role of budgets in organizations facing strategic change». Accounting, Organizations and Society, Vol. 24, No. 3, pp. 189–204.

2. Aiken L.S., West S.G. (1991). Multiple Regression: Testing and Interpreting Interaction. Sage, Newbury Park, CA.

3. Amabile T.M. (1988). «A model of creativity and innovation in organizations». In: Straw B., Cummings L.L. (Eds.). Research in Organizational Behavior, Vol. 10, JAI Press, Greenwich, CT, pp. 123–167.

4. Amason A.C. (1996). «Distinguishing the effects of functional and dysfunctional conflict on strategic decision making: resolving a paradox for top management teams». Academy of Management Journal, Vol. 39, No. 1, pp. 123–148.

5. Argote L. (1989). «Agreements about, norms and work unit effectiveness: evidence from the field». Basic and Applied Social Psychology, Vol. 10, No. 2, pp. 131–140.

6. Bhimani A. (2003). «A study of the emergence of management accounting system ethos and its influence and perceived system success». Accounting, Organizations and Society, Vol. 28, No. 6, pp. 523–538.

7. Bisbe J., Otley D. (2004). «The effects of interactive use of management control system on product innovation». Accounting, Organizations and Society, Vol. 29, No. 8, pp. 709–737. 8. Bowman C., Ambrosini V. (1997). «Using single respondents in strategy research». British Journal of Management, Vol. 8, No. 2, pp. 119–132.

9. Browne M.W., Cudeck R. (1993). «Alternative ways of assessing model fit». In: Bollen K.A., Long J.S. (Eds.). Testing Structural Equation Models, Sage, Beverly Hills, CA, pp. 136–162.

10. Chenhall R.H., Morris D. (1995). «Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations». Omega, International Journal of Management Science, Vol. 23, No. 5, pp. 485–497.

11. Chow C.W., Lindquist T.M., Wu A. (2001). «National culture and the implementation of high stretch performance standards: an exploratory study». Behavioural Research in Accounting, Vol. 13, No. 1, p. 85–109.

12. Churchill G.A. (1991). Marketing Research: Methodology Foundations. The Dryden Press, London.

13. Cohen J., Cohen P., West S.C., Aiken L. (2003). Applied Multiple Regression / Correlation Analysis for Behavioural Sciences. 3rd ed., Lawrence Erlbaum, Hillsdale, NJ.

14. Dawson J.F., Richter A.W. (2006). «Probing three-way interactions. The development and application of a slope difference test». Journal of Applied Psychology, Vol. 91, No. 4, pp. 917–926.

15. Denison D.R. (1990). Corporate Culture and Corporate Effectiveness. Wiley, New York, NY.

16. Der Stede W.A. (2003). «The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism». European Accounting Review, Vol. 12, No. 2, pp. 263–285.

17. Deshpande R., Webster F.E. Jr (1989). «Organizational culture and marketing. Defining the research agenda». Journal of Marketing, Vol. 53 (January), pp. 3–15.

18. Deshpande R., Farley J.U., Webster F.E. (1993). «Corporate culture, customer orientation and innovativeness in Japanese firms: a quadrad analysis». Journal of Marketing, Vol. 57 ( January), pp. 23–27.

19. Dess G.G., Robinson R.B. (1984). «Measuring organizational performance in the absence of objective measures: the case of privately held firm and conglomerate business unit». Strategic Management Journal, Vol. 5, No. 3, pp. 266–273.

20. Dillman D.A. (1978). Mail and Telephone Surveys: The Total Design Method. Wiley, New York, NY.

21. Dunk A.S., Lysons A.F. (1997). «An analysis of departmental effectiveness, participatory budget control processes and environmental dimensionality within competing value framework: a public sector study». Financial Accountability and Management, Vol. 13, No. 1, pp. 1–5.

22. English T. (2001). «Tension analysis in international organizations: a tool for breaking down communication barriers». International Journal of Organizational Analysis, Vol. 9, No. 1, pp. 58–83.

23. Fornell C., Larcker D. (1981). «Structural equation models with unobservable variables and measurement error». Journal of Marketing Research, Vol. 18, No. 1, pp. 39–50.

24. Gordon G.G., Ditomaso N. (1992). «Predicting corporate performance from organizational culture». Journal of Management Studies, Vol. 29, No. 6, pp. 783–798.

25. Henri J.F. (2006). «Organizational culture and performance». Accounting, Organizations and Society, Vol. 31, No. 1, pp. 77–103.

26. Henri J.F. (2006). «Management control systems and strategy: a resource-based perspective». Accounting, Organizations and Society, Vol. 31, No. 6, pp. 529–558.

27. Hu L., Bentler P.M. (1999). «Cutoff criteria for fit indexes in covariance structure analysis: conventional criteria versus new alternatives». Structural Equation Modeling, Vol. 6, No. 1, pp. 1–55.

28. Kanfer R., Ackerman P.L. (1989). «Motivation and cognitive abilities: an integrative / aptitude-treatment interaction approach to skill acquisition». Journal of Applied Psychology, Vol. 74, No. 4, pp. 657–690.

29. Kelly S.W., Longfellow T., Malehorn J. (1996). «Organizational determinants of service employees’ exercise of routine, creative, and deviant discretion». Journal of Retailing, Vol. 72, No. 2, pp. 135–157.

30. Kotter J.P., Heskett J.L. (1992). Corporate Culture and Performance. Free Press, New York, NY.

31. Krefting L.A., Frost P.J. (1985). «Untangling webs, surfing waves, and wildcatting: a multiple-metaphor perspective on managing culture». In: Frost P.J., Moore L.F., Louis M.R., Lundberg C.C., Martin J. (Eds.). Organization Culture, Sage Publications, Beverly Hills, CA.

32. Lewis M.W. (2000). «Exploring paradox: toward a more comprehensive guide». Academy of Management Review, Vol. 25, No. 4, pp. 760–776.

33. Lim B. (1995). «Examining the links between organizational culture and organizational performance». Leadership & Organization Development Journal, Vol. 16, No. 5, pp. 16–21.

34. Miller D., Friesen P.H. (1982). «Innovation in conservative and entrepreneurial firms: two models of strategic momentum». Strategic Management Journal, Vol. 3, No. 1, pp. 1–25.

35. Miner J.B. (1982). Theories of Organizational Structure and Process. The Dryden Press, Chicago, IL.

36. Naranjo-Gil D., Hartmann F. (2007). «Management accounting systems, top management team heterogeneity and strategic change». Accounting, Organizations and Society, Vol. 32, Nos. 7–8, pp. 735–756.

37. Nunnally J.C., Bernstein I.H. (1994). Psychometric Theory. McGraw-Hill, New York, NY.

38. Ogbonna E. (1993). «Managing organizational culture: fantasy or reality?» Human Resource Management Journal, Vol. 3, No. 2, pp. 42–54.

39. Ogbonna E., Harris L.C. (2000). «Leadership style, organizational culture and performance: empirical evidence of UK companies». International Journal of Human Resource Management, Vol. 11, No. 4, pp. 766–788.

40. Ohly S., Sonnentag S., Pluntke F. (2006). «Routinization, work characteristics and their relationships with creative and proactive behaviours». Journal of Organizational Behaviour, Vol. 27, No. 3, pp. 257–279.

41. Podsakoff P.M., Mackenzie D.B., Lee J.Y., Podsakoff N.P. (2003). «Common method biases in behavioural research: a critical review of literature and recommended remedies». Journal of Applied Psychology, Vol. 88, No. 5, pp. 879–903.

42. Quick J.C. (1992). «Crafting an organizational culture: Herb’s hand at SouthWest Airlines». Organizational Dynamics, Vol. 21, No. 2, pp. 45–56.

43. Quinn R.E. (1988). Beyond Rational Management. Jossey-Bass Inc Publishers, San Francisco, CA.

44. Quinn R.E., Kimberly J.R. (1984). «Paradox, planning, and perseverance: guidelines for managerial practice». In: Kimberley J.R., Quinn R.E. (Eds.). Managing Organizational Translations, Dow Jones-Irwin, Homewood, IL, pp. 295–313.

45. Ryan T.P. (1997). Modern Regression Methods. Wiley, New York, NY.

46. Schein E.H. (1985). Organizational Culture and Leadership. Jossey-Bass Inc Publishers, San Francisco, CA.

47. Schein E.H. (1990). «Organizational culture». American Psychologist, Vol. 45, No. 2, pp. 109–119.

48. Sharma S., Durand R.M., Gur-Arie O. (1981). «Identification and analysis of moderator variables». Journal of Marketing Research, Vol. 18, No. 3, pp. 291–300.

49. Shields M.D., Young S.M. (1993). «Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information». Journal of Management Accounting Research, Vol. 5, No. 1, pp. 265–280.

50. Simons R. (1991). «Strategic orientation and top management attention to control systems». Strategic Management Journal, Vol. 12, No. 1, pp. 49–62.

51. Simons R. (2000). Performance Measurement and Control Systems for Implementing Strategy. Prentice Hall, Upper Saddle River, NJ.

52. Sorensen J.B. (2002). «The strength of corporate culture and reliability of firm performance». Administrative Science Quarterly, Vol. 47 (March). pp. 70–91.

53. Stoica M., Jianwen L., Welsch H. (2004). «Organizational culture and patterns of information processing: the case of small and medium sized enterprises». Journal of Developmental Entrepreneurship, Vol. 9, No. 3, pp. 251–266.

54. Tabachnick B.G., Fidell L.S. (2001). Using Multivariate Statistics. 4th ed., Allyn and Bacon, Boston, MA.

55. Tuomela T.-S. (2005). «The interplay of different levers of control: a case study of introducing a new performance measurement system». Management Accounting Research, Vol. 16, No. 3, pp. 293–320.

56. Venkatraman N., Ramanujam V. (1987). «Measurement of business economic performance: an examination of method convergence». Journal of Management, Vol. 5, No. 2, pp. 171–180.

57. Xenikou A., Furnham A. (1996). «A correlational and factor analytical study of four questionnaire measures of organizational culture». Human Relations, Vol. 49, No. 3, pp. 349–371.

58. Widener S.K. (2007). «An empirical analysis of levers of control framework». Accounting, Organizations and Society, Vol. 32, Nos. 7-8, pp. 757–788.

59. Zammuto R.F., Krakower J.Y. (1991). «Quantitative and qualitative studies of organizational culture». Research in Organizational Change and Development, Vol. 5, No. 1, pp. 83–114.

Адебайо Агбеюле

Университет прикладных наук Ваасы.

г. Вааса, Финляндия