A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 2، شماره 2، مرداد 2018، صفحه 74-85   

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.v2i2.74646

نویسندگان

Mehdi Heidari^* ؛ Hamzeh Didar؛ Yaser Vafa

Department of Accounting, Urmia University, Iran

چکیده

In line with the knowledge-based economy development, intellectual capitals playa vital role in achieving a sustainable competitive advantage. In the context of developing economy, cost management is taken into consideration as one of the most important strategies to attain financial success and organizational performance within the competitive market. Since intellectual capital and cost characteristics management are among the factors leading to the improvement of financial performance indicators among companies, and considering the fact that these terms can function as improving the efficiency and effectiveness in assumed organizations along with perceiving that organizational culture is one of the fundamental fields of organizational change and transform, the present study is developed to examine the association between intellectual capital and cost characteristics with a focus on mediating effect of organizational culture among the companies listed on Tehran Stock Exchange and over the counter.To this end, the information pertinent to 168 companies for8 years from 2010 to 2017 were used.To test the research hypotheses, the present study made use of the multivariateregression method based on mixed data. The results indicated that there is a positive and significant relationship between intellectual capital and organizational culture as well as cost characteristics. In addition, it was concluded that there is a positive and significant relationship between organizational culture and cost characteristics. Ultimately, it was found that the effect of organizational culture (as the mediator variable) in the relationship between intellectual capital and cost characteristics is significant.Organizational culture models play a key role in increasing managers’awareness and organizational practitioners. It is necessary that organizational managers, particularly in developing countries pave the way for the increased efficiency and organizational effectiveness by referring to mixed models and developing strategic studies with respect to the confirmation of these models.

کلیدواژه‌ها

Intellectual capital؛ Cost Characteristics؛ Organizational culture

مراجع

Abdul Rasid, S.Z.,RuhanaC.I.,Khairuzzaman, W., and Ismail, W. (2014).
Management accounting systems, enterprise risk management and
organizational performance in financial institutions.Asian Review of
Accounting, Vol. 22, (2), pp.128-144. DOI: 10.1108/ARA-03-2013-0022
Alame, S.M., and Sheikh Abomasodi, A. (2015). The effect of intellectual capital,
with the mediating role of knowledge management and cultural capital on
organizational performance from the perspective of the BSC (Case Study:
Isfahan Gas Company).Management Accounting, Vol. 8, (24), pp. 73-87.
http://jma.srbiau.ac.ir/article_6507_en.html [In Persian]
Edgar, S.H. (2003). Organizational culture. Translated by Dr.MohamadEbvrahim
Mahjob. First edition, Didavar Publications.http://www.untag-
smd.ac.id/files/Perpustakaan_Digital_2/ORGANIZATIONAL%20CULTUR
E%20Organizational%20Culture%20and%20Leadership,203rd%20Edition.
pdf
Faghfori, M.H.,Porrashidi, R., and Salajge, S. (2014). Examining the association
between organizational culture and intellectual capital: the case of mediating
managers of Zanjan Chamber of Industry, Mine and Commerce. Second
NationalConference on New Management Sciences, Golestan, Gorgan.
https://www.civilica.com/Paper-CMMS02-CMMS02_050.html [In Persian]
Fakhari, H., and Mohamadi, J. (2017). The Impact of Organizational Culture on the
quality of Information Disclosure (Timeliness and Reliability).The Iranian
Accounting and Auditing Review, Vol. 23, (3), pp. 393-414.
https://www.sid.ir/En/Journal/ViewPaper.aspx?ID=576900 [In Persian]
Hajiha, Z., Kharatzade, M. (2015). The Relationship between Organizational Culture
and Use of Management Accounting Innovations in Companies listed in
Tehran Stock Exchange. Management Accounting, Vol. 3, (7), pp. 35-48.
http://jma.srbiau.ac.ir/article_2731.html[In Persian]
Heydari, M.,Qaderi, B., and Kafami, M. (2015). Explanation of Relationship
Between Corporate Gavernance and Intellectual Capital in Agency Theory
Perspective: A Structural Equation Modeling Approach. Journal of
AccountingKnowledge, Vol. 6, (22), pp. 131-151.
https://www.sid.ir/En/Journal/ViewPaper.aspx?ID=497853 [In Persian]
Hofstede, G. (1986). Editorial: The Usefulness of the Organizational Culture
Concept.Journal of Management Studies, Vol. 23, (3), pp. 253-257. DOI:
10.1111/j.1467-6486.1986.tb00952.x
Khashei, V., and Khasti, V. (2017). The methods for measuring intellectual capital
and economic added value. Quarterly on Accounting and Auditing, Vol. 8,
(29),98-121. [In Persian]
Machlup, F. (1962). The Production and Distribution of Knowledge in the United
States. Princeton University Press,Princeton. https://archive.org/details
/productiondistri00mach
Sanchez, S.M., Munoz, M. A.A., and Guzmán, T.L. (2007). Organizational culture
and intellectual capital: a new model.Journal of Intellectual Capital, Vol. 8,
(3), pp.409-430, DOI: 10.1108/14691930710774849
Tosi, M.A. (1994). Organizational culture. Tehran: Modiriat Dolati Publications, p.
16. http://lib.iums.ac.ir:8800/site/catalogue/98054
Wahid ElKelish, W., and Kamal Hassan, M. (2014). Organizational culture and
corporate risk disclosure: An empirical investigation for United Arab Emirates
listed companies. International Journal of Commerce and Management, Vol. 24,
(4), pp. 279-299. https://ssrn.com/abstract=2684454