Arth prabandh: A Journal of Economics and Management
  • Year: 2014
  • Volume: 3
  • Issue: 2

An investigation of the relation between organizational culture and financial control system

  • Author:
  • Rahebeh Boroumand, Javad Sadeghipanah, Karim Esgandari1, Leila Beigloo
  • Total Page Count: 14
  • Page Number: 223 to 236

*Department of Accounting, Minoodasht Branch, Islamic Azad University, Minoodasht, Iran

**Department of Accounting and Management, Gonbad Kavoos Branch, Islamic Azad University, Gonbad Kavoos, Iran

***Departments of Public Administration, Payam Noor University, PO BOX 19395-4697, Tehran, Iran. Tel: +98-914-403-7427 Fax: +98-411-332-8291. E-mail: Skandarik@yahoo.com

****Young Researchers and Elite Club, East Azarbaijan Science and Research Branch, Islamic Azad University, Tabriz, Iran

1Corresponding author

Online published on 12 May, 2015.

Abstract

The main purpose of this research is the investigation of the relation between organizational culture and financial control system. The type of this research from the aspect of purpose is applied and from the aspect of method is survey and the independent variable is organizational culture and the dependent variable is financial control system. The required information was collected in library and questionnaire methods. For data collection, two questionnaires were applied and study population of questionnaire 1 included all employees of administration and financial offices, researching, training, students and construction. The number of these people was 133 that 116 questionnaires were collected. Sample population of questionnaire 2 included all the managers and experts dealing with the university budget and they were as follows: The Dean of the university, deputies, managers, chief of the departments and some of the experts related to the university budget. According to present research results, the organizational culture on the basis of Quinn and Gareth art was hierarchical culture and all the research hypotheses were supported at confidence level 95%.

Keywords

Organizational Culture, Hierarchical Culture, Rational Culture, Ideological Culture, Corporate Culture, financial control system