Examining the Relationship Between Organizational Culture and the Dimensions of Strategic Management Accounting (Case Study: Businesses Operating in the Home Appliance Industry of Khorasan Razavi Province)
Keywords:
Dimensions of Strategic Management Accounting, Home Appliance Industry, Organizational CultureAbstract
The purpose of the present study is to examine the relationship between organizational culture and the dimensions of strategic management accounting. In terms of its purpose, this study is applied research, and in terms of methodology, it is descriptive–correlational. The measurement instrument in this study is a questionnaire with a five-point Likert scale, consisting of 25 items. To determine reliability, Cronbach’s alpha was used, and its value was confirmed. The statistical population of the study includes all managers and experts of Pegah Sholeh Khorasan Company. Accordingly, the research sample was selected using the non-probability convenience sampling method, consisting of 180 managers and experts of Pegah Sholeh Khorasan Company. The collected statistical data were analyzed using the structural equation modeling method with the aid of Smart PLS software. The results indicated that organizational culture has a positive and significant effect on the dimensions of strategic management accounting, which include: strategic costing, strategic planning, strategic control and performance management, techniques related to strategic decision-making, techniques related to competitor accounting, and techniques related to customer accounting.
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Copyright (c) 2025 Hadi Ghaieni (Author); Amir Ghafourian Shagerdi
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