Open AccessCorporate Culture And Balanced Scorecard Use: Evidence From Iraqi Manufacturing Industries
Author(s) -
Khalis Al-Naser,
Rapiah Mohamed
Publication year - 2019
Publication title -
international journal of engineering and advanced technology
Language(s) - English
Resource type - Journals
ISSN - 2249-8958
DOI - 10.35940/ijeat.e1140.0585c19
Subject(s) - balanced scorecard , organizational culture , viewpoints , business , contingency , adaptability , strategic management , management accounting , accounting , knowledge management , business administration , process management , marketing , management , computer science , economics , art , linguistics , philosophy , visual arts
The aim of this research is to articulate and test the relationships between corporate culture and the use of Balanced Scorecard (BSC). The framework of this research is centered on the contingency theory. Corporate culture involves four traits, which are adaptability, involvement, consistency, and mission, while BSC consists of four viewpoints such as financial, customer, internal business processes and learning and growth. The Smart PLS was used in analyzing the data collected from Iraqi manufacturing firms through a questionnaire. The results of a survey reveal that is a positive relationship exists between corporate culture and the usage of BSC. The outcomes add to the understanding in strategic management accounting as there is limited evidence on the link between corporate culture and BSC, particularly in Arab countries. This study shed a light on the importance of corporate culture and its effect on BSC