آزمایش تجربی فرهنگ سازمانی بر روی سیستم اطلاعات حسابداری و عملکرد شرکت

هدف این مطالعه بررسی تجربی تاثیر فرهنگ سازمانی بر سیستم اطلاعات حسابداری و عملکرد شرکت در غنا می‌باشد.

PurposeThe study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.Design/methodology/approachA survey was conducted using top corporate executives of diverse firms from different industrial sectors. The data were analyzed using structural equation modeling (SEM) and a further post hoc test was done using analysis of variance (ANOVA).FindingsThe study demonstrates that there is a statistically significant relationship between organizational culture on accounting information system and corporate performance. The results indicate that mission, adaptability and consistency dimensions of organizational culture were significant and also accounting information system influences corporate performance. Moreover, there are significant differences in the means of accounting information system on different industrial sectors.Research limitations/implicationsThe study is limited to the extent that only over