A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics

Document Type : Accounting

Authors

• Mehdi Heidari ¹
• hamzeh didar ²
• yaser vafa ²

¹ Urmia University

² urmia university

10.22067/ijaaf.v2i2.74646

Abstract

In line with the knowledge-based economy development, intellectual capitals playa 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 the 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 is developed to examine the association between intellectual capital and cost characteristics with a focus on mediating effect of organizational culture among the companies listed on Tehran Stock Exchange and over the counter.To this end, the information pertinent to 168 companies for8 years from 2010 to 2017 were used.To test the research hypotheses, the present study made use of the multivariateregression method based on mixed data. The results indicated that there is a positive and significant relationship between intellectual capital and organizational culture as well as cost characteristics. In addition, it was concluded that there is 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 is significant.Organizational culture models play a key role in increasing managers’awareness and organizational practitioners. It is necessary that organizational managers, particularly in developing countries pave the way for the increased efficiency and organizational effectiveness by referring to mixed models and developing strategic studies with respect to the confirmation of these models.

Keywords

• Intellectual capital
• Cost Characteristics
• Organizational culture

---