The Influence of Intellectual Capital and Organizational Culture on the Management Accounting System and Company Performance

Three Levels of Culture
Knowledge Center

 

Next Topic

Three Levels of Culture > Forum > The Influence of Intellectual Capital and Organizational Culture on the Management Accounting System and Company Performance

The Influence of Intellectual Capital and Organizational Culture on the Management Accounting System and Company Performance
Gandhi Heryanto, Management Consultant, Indonesia, Premium Member
- INTELLECTUAL CAPITAL includes human capital, innovation capital, process capital, structural capital, and other different elements to create business value and improve performance (Edvinsson and Malone, Stewart, 1997, Bontis, Ross et al., 1998). - ORGANIZATIONAL CAPITAL is a pattern of shared values and beliefs that help individuals understand organizational functioning and thus provide them with the norms for behavior in the organization. The relationship between organizational culture and performance is influenced by the way companies maintain a strong culture. By demonstrating a well integrated and effective set of specific values, beliefs, and behaviors, a company will perform at a higher level of productivity (Sorensen, 2002). Stoica et al. 2004, argued that the relationship between culture and performance is also influenced by the way organization search for and use information such as through their management accounting system (MAS). The use of MAS has evolved over the yea (...) Read more? Sign up for free
 

Please register now to read all responses and to join this discussion yourself. It's easy and 100% free.

    Log in

         
Special Interest Group Leader

Interested? Sign up for free.


Three Levels of Culture
Summary
Forum
Best Practices


Three Levels of Culture
Knowledge Center

 

Next Topic



About 12manage | Advertising | Link to us / Cite us | Privacy | Suggestions | Terms of Service
2020 12manage - The Executive Fast Track. V15.3 - Last updated: 22-1-2020. All names of their owners.