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The impact of organizational culture...

Gupta, Gaurav.

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The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems./
Author:	Gupta, Gaurav.
Description:	137 p.
Notes:	Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
Contained By:	Dissertation Abstracts International75-01A(E).
Subject:	Business Administration, Management. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3594341
ISBN:	9781303384707

The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems.
Gupta, Gaurav.

The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems. - 137 p.

Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.

Thesis (Ph.D.)--The University of Texas at El Paso, 2013.

Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18--28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I found that organizational culture is a significant predictor of the extent of the use of CPMS. Specifically, Performance Orientation and Future Orientation are positively related to the extent of the use of CPMS, and Uncertainty Avoidance is negatively associated with the extent of the use of CPMS. Additional regressions were conducted to analyze the impact of each organizational culture dimension on the extent of the use of Financial, Customer, Efficiency, and Innovation indicators of CPMS. The findings indicated that organizational culture significantly predicted the extent of the use of Financial and Innovation indicators, but not of the extent of use of Efficiency and Customer indicators in CPMS. Repeated measures Analysis of Variance (ANOVA) was also conducted to examine if there were significant differences in the use of financial and non-financial indicators of CPMS. This test provided evidence that sample companies utilized financial indicators more than non-financial indicators to monitor their performance.

ISBN: 9781303384707Subjects--Topical Terms:

626628
Business Administration, Management.

The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems.
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245 1 4 $a The impact of organizational culture on decisions to use Comprehensive Performance Measurement Systems.
300 $a 137 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
500 $a Advisers: Karl Putnam; Stephen B. Salter.
502 $a Thesis (Ph.D.)--The University of Texas at El Paso, 2013.
520 $a Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18--28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I found that organizational culture is a significant predictor of the extent of the use of CPMS. Specifically, Performance Orientation and Future Orientation are positively related to the extent of the use of CPMS, and Uncertainty Avoidance is negatively associated with the extent of the use of CPMS. Additional regressions were conducted to analyze the impact of each organizational culture dimension on the extent of the use of Financial, Customer, Efficiency, and Innovation indicators of CPMS. The findings indicated that organizational culture significantly predicted the extent of the use of Financial and Innovation indicators, but not of the extent of use of Efficiency and Customer indicators in CPMS. Repeated measures Analysis of Variance (ANOVA) was also conducted to examine if there were significant differences in the use of financial and non-financial indicators of CPMS. This test provided evidence that sample companies utilized financial indicators more than non-financial indicators to monitor their performance.
590 $a School code: 0459.
650 4 $a Business Administration, Management. $3 626628
650 4 $a Business Administration, Accounting. $3 1020666
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710 2 $a The University of Texas at El Paso. $b International Business. $3 2094584
773 0 $t Dissertation Abstracts International $g 75-01A(E).
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792 $a 2013
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856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3594341