Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Vol. 2 No. 6 (2024): SEPTEMBER 2024

Pengaruh Budaya Organisasi terhadap Perilaku Akuntansi dalam Pengelolaan Keuangan

Hendra Dwi Prasetyo (STIE Mahardhika Surabaya)



Article Info

Publish Date
20 Nov 2024

Abstract

This study aims to analyse the influence of organisational culture on accounting behaviour in financial management. Organisational culture has an important role in shaping values, norms and habits that influence accounting decision-making in a company. This study uses a quantitative approach by collecting data through a survey involving accountants and financial managers from various companies. The results show that a strong organisational culture, with values of transparency, integrity and accountability, significantly contributes to improving the quality of financial management. In contrast, a weak organisational culture tends to lead to less ethical and inefficient accounting behaviour. The implications of these findings provide insights for company leaders to build an organisational culture that supports better financial management.

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Journal Info

Abbrev

jebmass

Publisher

Subject

Description

The scope of topics that are most interesting to Journal of Economics, Business, Management, Accounting and Social Studies (JEBMASS) readers include the following: Financial markets, financial practices and sustainability; Values, culture and international finance; Common pool resources management ...