The effects of organizational culture on accounting procedures

Abstract

The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the level of use of management accounting practices. Firms should primarily have financial accounting knowledge with regard to managerial accounting practices. Therefore, data, which is used for to practice managerial accounting, should be accurate, reliable and in accordance with standards. At this point, financial accounting and managerial accounting split off. Research will be explained by means of “contingency approach”. Contingency approach relies on the assumption of indecency from cultural and social environments. JEL: M41; F30; M10