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


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.



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
Журнал: «Управление корпоративной культурой» — №3, 2013 (© Издательский дом Гребенников)
Объем в страницах: 17.
Кол-во знаков: около 38,423.

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Адебайо Агбеюле

Университет прикладных наук Ваасы.

г. Вааса, Финляндия