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

Authors

  • Steven D Johnson Utah Valley State College
  • Hian Chye Koh SIM University
  • Larry N Killough Virginia Tech

DOI:

https://doi.org/10.7903/cmr.1931

Abstract

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. Keywords: Organizational Culture, Occupational Culture, Accounting Communication, Managerial Accounting Terms, Perceptual Mapping Techniques

Author Biographies

Steven D Johnson, Utah Valley State College

Associate Professor School of Business Utah Valley State College

Hian Chye Koh, SIM University

Associate Professor and Dean School of Business SIM University

Larry N Killough, Virginia Tech

Professor Pamplin College of Business Virginia Tech

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Published

2009-12-27

How to Cite

Johnson, S. D., Koh, H. C., & Killough, L. N. (2009). Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques. Contemporary Management Research, 5(4). https://doi.org/10.7903/cmr.1931

Issue

Section

Accounting and Finance