Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques

Abstract

Organizational culture and occupational culture are powerful forces that drive organizations and their members. This study explores their effects on the perception of managerial accounting terms, as measured by semantic differential scales. The sample comprises two occupational groups (i.e. 64 management accountants and 68 non-financial managers) in ten organizations. Organizational culture is measured by the Organizational Culture Inventory. INDSCAL and cluster analysis results indicate that different organizational and occupational cultures are associated with differential perceptions of managerial accounting terms. This finding has implications on the effectiveness of accounting communication. It also shows the importance of understanding the effects of organizational culture and occupational culture, which are powerful forces driving organizations and their members.

Professional Culture and Personality Traits of Hospital Pharmacists across Canada: A Fundamental First Step in Developing Effective Knowledge Translation Strategies

“…The years-in-practice question was transformed into a variable called "years in practice by decade". The categories of this variable were 1-10 years, [11][12][13][14][15][16][17][18][19][20] years, [21][22][23][24][25][26][27][28][29][30] years, and 31 years or more.…”

“…24 This work identified correlations between culture and the success of rehabilitation efforts in relations between probation officers and offenders 22 ; has revealed a focus on employee autonomy, rather than business outcomes 23 ; and has shown miscommunications among different groups of accountants. 24 Furthermore, descriptive examinations of the culture of health care professionals have been started for physicians, 21 nurses, 25 and social workers.…”

“…24 This work identified correlations between culture and the success of rehabilitation efforts in relations between probation officers and offenders 22 ; has revealed a focus on employee autonomy, rather than business outcomes 23 ; and has shown miscommunications among different groups of accountants. 24 Furthermore, descriptive examinations of the culture of health care professionals have been started for physicians, 21 nurses, 25 and social workers. 26 The current work focuses on the professional culture of pharmacy, in an effort to first understand the components of that culture and then to gain preliminary insight into how that culture may interact with cultural antecedents, such as education and number of years in practice, to ultimately influence the daily behaviours of pharmacists.…”

Identifying relationships between the professional culture of pharmacy, pharmacists' personality traits, and the provision of advanced pharmacy services

“…[31][32][33] In particular, the identified professional culture of probation officers was found to influence the success of supervisory outcomes of parolees. 31 The professional culture of human resources specialists was found to shift focus to the needs of the employee, and away from the larger organization for which human resource specialist worked.…”

“…32 The professional culture of management accountants was found to lead to miscommunication between accountant sub-groups, due to differences in the use of particular accounting terminology. 33 …”