Therefore, it can be asserted that national culture has an impact on corporate culture. (Nazarian et al. 2013) Naturally, all those definitions are valid, and all lead to one conclusion, that can be summarized by Aristotle’ saying: “we are what we repeatedly do”. Shared values and beliefs govern the behaviors, while consistent pattern of behaviors is the core and reinforcing point of culture. (Watkins 2013) A number of studies have stressed the importance of organizational culture, since its affects employee’s productivity, commitment, engagement, and shapes behavior.
(2007). The connection between many cultural aspects and the positive productivity of any business has been found all through, according to Sorenson, (2002). In many occasions, it is possible to evaluate the effects of a business’ culture by reflecting on the way the employees behave and perform (Bulach, Lunenburg, & Potter, 2012; Hellriegel & Slocum, 2011). These authors say that the very important thing for businesses is to understand its culture and also allow their workers to understand the business organization’ history and their methods of operations. Walumba, F., & Lawler, J.
Pettigrew (1979) argued that style of an organization in conducting a business is mostly depends on the different level of culture based on the multifaceted set of beliefs, values and assumptions. This is how the culture differentiates the organizations and influences the thought and decision making of employees. Based on statement of Barney (1991), organization culture can become an aggressive competitive advantage provided it fulfills these three conditions. Firstly, it must be valuable and viable so that it will lead the organization to achieve the objectives and goals. Secondly, it must be rare and attributes as the culture of an organization is different from the common culture of majority organizations.
Culture is basically that part of the organization that is not written anywhere but is felt by the whole organization. Culture represents the collective behavior of members of the organizations which depict their habits, visions, work rule and symbols. Culture of an organization will affect the strategy, its approach to strategic planning, management style, and ethical behavior, perception about customers and competitor and specially attitude towards stakeholders. Key factors such as rituals, routines and behaviors can majorly affect the achievement of
According to Wagner (1995), organizational culture has a strong impact on employees’ behavior and attitudes. Given the dynamics of culture and human behavior, studying how employees commit themselves to their organization has become essential in the context of management, and there are a few research reports. For example, Lok and Crawford’s (2001) study showed the significant impact of organizational culture on the commitment of employees. Deal and Kennedy (1982) also recommended that organization culture affects the commitment of employees within the organization, and the strength of organizational commitment is associated with the strength of organizational culture. That is, organizational culture could play an important role in enhancing commitments and improving performance of employees.
On the other hand. When I go outside or in my community I would see many people drinking and smoking and that would persuade others such as myself and my friends to do the same thing. Culture consistently informs the way one views the world because of family,school and community. But as I began to get older I realized these 3 things can have a big effect on you. But it only ends up to you and how you let your culture perceive or have a big impact on the
International culture influences in broad but also affects in smaller part of the society even accounting. International culture influences every aspect of the society. Internal and external environment of the organization hugely affects the managing human resource, so it requires the good study in the both aspect internal and external environment. Management deals with the truth that is man-made. Organization are build by the people according to their values and norms that reveal the dominant values within the culture (Hofstede, 1984).
Conclusion To sum up, the critical effect of culture on accounting is visible. All the aspects such as organizational culture, cultural values, and religion, shape the accounting exercise in diverse ways. These alterations would not be quickly resigned by applying one primary accounting standard for all employees to follow. Culture starts internally, and it is not easy, maybe impossible, for external policies to change the fundamental values of society. Consequently, future accounting rules setters should take into consideration effectsof cultural to keep the profession’s primary objective and develop into the future.
No, it is in fact to use what was observed and tried in the past to influence and correct the issues perceived today, and to better understand the present state of things by looking at what series of past events or circumstances have led to what is today. In terms of the accounting practice, it is this crucial information that allows people to continually improve and develop on ideas and practices because they know what does and does not work due to past experience. It is this that justifies accounting history as a crucially important academic discipline. “History, in itself is instinctive and indigenous to all of us” (Carnegie. et al, 2011), whether individuals know it or not, everyone’s decision making process is strongly based on past experiences, and the past is the key source resorted to whenever a decision is needed to be made.