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

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


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
Accounting and Finance