The impacts of organizational culture, firm's characteristics and external environment of firms on management accounting practices: an empirical research on industrial firms in Turkey
Özet
Organization culture is important meso-level analysis for organization studies and could be considered as a linking pin between society and organization. Organizational culture could impede or strengthen usage of any types of managerial practices such as management accounting practices. This argument is main proposition of this study. The aim of this study is to investigate relationships among organizational culture, firm's characteristics, perceived environment of firms and the usage levels of management accounting practices. In this study, organization culture, firm's characteristics and perceived external environment of firms are considered as independent variables and the usage of management accounting practices are considered as a dependent variable. Firm's characteristics are operationalized by using firm's size, age, formalization and centralization. Perceived external environment is operationalized by dealing with perceived environmental uncertainty and competitive intensify. The study argues that how organizational and environmental variables affect to the usage level of management accounting practices. (C) 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of Prof. Dr Huseyin Arasli
