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Organizational Culture Effect on Association Between Intellectual Capital and Cost Characteristics 组织文化对智力资本与成本特征关联的影响
Pub Date : 2017-12-21 DOI: 10.4172/2168-9601.1000277
M. Heidari, H. Didar, Yaser Vafa
Purpose: In line with the knowledge-based economy development, their intellectual capitals play a vital role in achieving a sustainable competitive advantage. In the context of developing economy, cost management is taken into consideration as one of the most important strategies to attain financial success and organizational performance within the competitive market. Since intellectual capital and cost characteristics management are among the factors leading to improvement of financial performance indicators among companies, and considering the fact that these terms can function as improving the efficiency and effectiveness in assumed organizations along with perceiving that organizational culture is one of the fundamental fields of organizational change and transform, the present study was developed to examine the association between intellectual capital and cost characteristics with a focus on mediating effect of organizational culture among the companies listed in Tehran Stock Exchanges and over the counter. Design/methodology/approach: To this end, the information pertinent to 168 companies for 7 years through 2010 to 2016 was used. To test the research hypotheses, the present study made use of multivariate regression method based on mixed data. Findings: The results indicated that there was a positive and significant relationship between intellectual capital and organizational culture as well as cost characteristics. In addition, it was concluded that there was a positive and significant relationship between organizational culture and cost characteristics. Ultimately, it was found that the effect of organizational culture (as the mediator variable) in the relationship between intellectual capital and cost characteristics was significant. Originality/value: Organizational culture models play a key role in increased managers’ awareness and organizational practitioners. It is necessary that organizational managers, particularly in developing countries pave the way for increased efficiency and organizational effectiveness through referring of mixed models and develop strategic studies with respect to the conformation of these models.
目的:随着知识经济的发展,企业的智力资本对于获得持续的竞争优势起着至关重要的作用。在经济发展的背景下,成本管理被认为是在竞争激烈的市场中获得财务成功和组织绩效的最重要策略之一。由于智力资本和成本特征管理是导致公司之间财务绩效指标改善的因素之一,并且考虑到这些术语可以提高假设组织的效率和有效性,同时认识到组织文化是组织变革和转型的基本领域之一,本研究旨在探讨智力资本与成本特征之间的关系,重点关注组织文化在德黑兰证券交易所上市公司和场外交易公司之间的中介作用。设计/方法/方法:为此,使用了从2010年到2016年7年间168家公司的相关信息。为了检验研究假设,本研究采用了基于混合数据的多元回归方法。结果表明:智力资本与组织文化、成本特征之间存在显著的正相关关系。此外,研究还发现组织文化与成本特征之间存在显著的正相关关系。研究发现,组织文化作为中介变量在智力资本与成本特征的关系中起着显著的作用。原创性/价值:组织文化模型在提高管理者意识和组织实践者方面发挥着关键作用。组织管理人员,特别是发展中国家的组织管理人员必须通过参考混合模式为提高效率和组织效力铺平道路,并就这些模式的构成进行战略研究。
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引用次数: 0
Enculturation Trajectories: Language, Cultural Adaptation, and Individual Outcomes in Organizations 文化适应轨迹:语言、文化适应和组织中的个人结果
Pub Date : 2015-12-08 DOI: 10.2139/ssrn.2701097
S. Srivastava, Amir Goldberg, V. Manian, Christopher Potts
How do people adapt to organizational culture, and what are the consequences for their outcomes in the organization? These fundamental questions about culture have previously been examined using self-report measures, which are subject to reporting bias, rely on coarse cultural categories defined by researchers, and provide only static snapshots of cultural fit. By contrast, we develop an interactional language use model that overcomes these limitations and opens new avenues for theoretical development about the dynamics of organizational culture. We trace the enculturation trajectories of employees in a midsized technology firm based on analyses of 10.24 million internal emails. Our language-based model of changing cultural fit (1) predicts individual attainment; (2) reveals distinct patterns of adaptation for employees who exit voluntarily, exit involuntarily, and remain employed; (3) demonstrates that rapid early cultural adaptation reduces the risk of involuntary, but not voluntary, exit; and (4) finds...
人们如何适应组织文化,他们在组织中的结果会产生什么后果?这些关于文化的基本问题之前已经使用自我报告方法进行了检验,这些方法受到报告偏差的影响,依赖于研究人员定义的粗略文化类别,并且只提供文化契合度的静态快照。相比之下,我们开发了一种交互式语言使用模型,克服了这些限制,为组织文化动态的理论发展开辟了新的途径。我们根据对1024万封内部邮件的分析,追踪了一家中型科技公司员工的文化适应轨迹。我们基于语言的文化适应变化模型(1)预测了个人成就;(2)揭示了员工自愿离职、非自愿离职和留任的不同适应模式;(3)快速的早期文化适应降低了非自愿退出的风险,但不是自愿退出的风险;(4)发现……
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引用次数: 96
期刊
ORG: Culture & Communications (Topic)
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