Abasyn Journal of Social Sciences

Abasyn Journal of Social Sciences. Special Issue: AiCTBM 2016

Organizational Culture and the Use of Management Accounting Innovations in Pakistan

Humaira Naz, Muhammad Zulqarnain Safdar, Faiza Asghar, Muhammad Muddassar Khan, Muhammad Fayaz Khan,

Phd Scholar, Department of Business Administration Gomal University, Dera Ismail Khan,KPK,
Lecturer, Department of Management Sciences Abbottabad University of Science &Technology, Abbottabad, KPK, Pakistan,
AMS International Islamic University, Islamabad, Pakistan.

Abstract
This paper examines the relationship between organizational culture and the management accounting innovations in Pakistan. Management accounting innovation includes the modern form of management accounting system such as activity base costing (ABC), activity Base management (ABM), balance score card (BSC) and target costing (TC). The study took into consideration four cultural dimensions i.e. support, innovation, rule and goal. Qualitative content analysis revealed that organizations with greater intensity of culture reflecting support and innovation orientation had the greater ability to use management accounting innovations.
Keywords: Organizational Culture, Management Accounting Innovations, Activity Base Costing (ABC), Activity Base Management (ABM), Balanced Score Card (BSC), Target Costing (TC).

Received

Received Revised

Accepted

Available Online

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