Organizational and Occupational Culture and the Perception of Managerial Accounting Terms:

modern-day Management Research Pages 317-342, Vol. 5, No. 4, December 2009 Organizational and occupational Culture and the Perception of Managerial Accounting Terms: An searching Study Using Perceptual Mapping technical schoolniques Steven D Johnson doh Valley State College E-Mail: johnsosd@uvsc.edu Hian Chye Koh SIM University E-Mail: hckoh@unisim.edu.sg Larry N Killough Virginia Tech E-Mail: larry@vt.edu ABSTRACT Organizational finishing and occupational finishing are powerful forces that drive organizations and their members. This study explores their effects on the perception of managerial score terms, as measured by semantic derivative scales. The sample comprises two occupational groups (i.e. 64 management accountants and 68 non-financial managers) in ten organizations. Organizational burnish is measured by the Organizational Culture Inventory. INDSCAL and cluster compend 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 Contemporary Management Research 318 INTRODUCTION That cultures and subcultures exist in organizations and/or their sub-units is well documented in the literature (see, for example, Lewis (1996) and Hofstede (1998a)). Culture idler generally be thought of as the values divided by members of a group (be it a community, organization or sub-unit) that manifest themselves in the practices of that group. Hence, culture can be associated with a nation, region, corporation, department, function or any form of grouping (e.g., a profession or an... If you want to get a replete(p) essay, order it on our website: Orderessay

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