The influence of interaction between culture and strategy on firm performance

• Main Authors: Tien, Keng-Ming, 田耕銘
• Other Authors: Wu, Anne
• Format: Others
• Language: en_US
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/vdtt9x

博士 === 國立政治大學 === 會計學系 === 105 === Organization culture is one type of informal management control. In this contingency theory-based research, I examine the influences of interaction among four types of cultures and different business strategies on firm performance, using 152 firms that are listed during 2009 to 2010 in China’s Growth Enterprise Market as the sample. Using one measure of cultural dimension, the competitive value framework, widely used in the management accounting literature, I objectively estimate corporate culture by assessing listed firms’ prospectuses utilizing a text analysis approach, hand-collect strategy-related information, and identify the business strategies of each firm. The empirical results partly support the study’s hypotheses that the interaction between matched culture and strategy is positively related to future firm performance, while the interaction between mismatched culture and strategy is negatively related to future firm performance.