The Investigation of the relationship between Organizational Culture and Applying Managerial Accounting Methods in Companies Listed in Tehran Stock Exchange

Document Type : Research Article


1 Associate Professor, Islamic Azad University, East Tehran Branch, Tehran, Iran

2 MSc., Islamic Azad University, Sirjan Branch, Sirjan, Iran


The goal of the present research is to investigate relationship between organizational culture and management accounting methods in firms in Tehran Stock Exchange. Data collection tools were a standard organizational culture questionnaire by Hofstede and a researcher made questionnaire about management accounting.
The statistical society for this research involves financial managers and accounting technicians of all manufacturing companies in Tehran Stock Exchange and 121 firms were chosen as research sample. Two questionnaires were appropriated for every company, one presented for financial manager and another one was for accountants. From 242 distributed questionnaires, 87 questionnaires were filled by managers and 104 questionnaires were collected from. Studying and comparing correlation coefficients between the two groups of managers and technicians showed that the elements such as individual-oriented, power distance, manliness, short-term horizon, and avoiding lack of confidence among managers' group have had a significant and positive relationship with applying management accounting methods in sample firms, the variable of avoiding lack of confidence has had the highest amount of relationship with management accounting methods. Meanwhile, this relationship has been reported to be negative in technician’s' group. Thus, we can conclude that the application and usage of managerial accounting methods which are from modern tools for management decision making relate to organizational culture especially to avoiding lack of confidence. That is different from the approaches of two groups who apply these methods.


Main Subjects

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