Corporate Organizational Culture Research Articles

Linguistic identity and the impact of corporate organizational culture

The article analyses how language shifts within multinational organizations under foreign management influence, focusing on how communication styles are impacted depending on the social level within the company. Managers influence subordinates’ linguistic behaviors and as a result their cultural positioning. It highlights language as a marker of status and authority, with managers’ choices influencing subordinates’ adoption of similar linguistic forms, including vocabulary, speech patterns, and specialized jargon. English emerges as a global language in business settings, streamlining communication but posing challenges such as employee proficiency disparities and limiting linguistic diversity. Case studies like Rakuten’s English-only policy illustrate how language proficiency strategically affects multinational corporations, impacting cultural identity. Overall, the text explores the complexities of language in these environments, showcasing its evolution, challenges, and benefits in shaping organizational communication and cultural expression.

Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa

This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur.
 Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD

Examining the Influence of Organizational Culture and Asset Management on the Valuation of the Diving Industry in Indonesia

Background: In Indonesia, the diving industry has experienced a surge in PADI certifications due to the multitude of diving locations. However, the sector grapples with instability. Existing research has underscored the significance of organizational culture and company assets in business valuation, revealing specific issues in these domains. This study endeavors to assess their impact on the valuation of the diving industry in Indonesia. Objective: Our primary objective is to investigate how organizational culture and company assets influence the valuation of diving businesses in Indonesia. We aim to provide actionable insights to industry management, presenting a model for enhancing valuations through the development of corporate assets and organizational culture. Method: We adopted a quantitative research approach, focusing on dive operators as our unit of analysis and the management of these operators as our observation unit. Our sample consisted of 50 respondents, and we collected primary data through questionnaires. This research employed a cross-sectional design and used causality research techniques, employing the Partial Least Square (PLS) method. Our Findings: Our research substantiates the influence of both organizational culture and company assets on the valuation of Indonesia's diving industry. Notably, the impact of company assets surpasses that of organizational culture in elevating business valuations. This discovery offers a promising alternative for industry management, emphasizing the development of tangible assets and organizational stability and control for success in this dynamic sector. Conclusion: Our study underscores the importance of prioritizing the development of tangible company assets in the diving industry in Indonesia. Additionally, it highlights the need for management to focus on enhancing organizational stability and control within the organization as a strategy for improving business valuations.

Pengaruh Prinsip Good Corporate Governance (GCG), Manajemen Risiko, dan Budaya Organisasi terhadap Kinerja Keuangan: Studi Empiris pada KSP di Kabupaten Magelang

This study aims to test and analyze empirically the influence of the principles of good corporate governance (GCG), risk management and organizational culture on financial performance. The population in this study were KSP employees in Magelang Regency. The sample used in this study was 75 samples using a purposive sampling technique. The analytical tool used in this study is multiple linear regression. Based on the results of the t test, it is known that the variables of transparency, accountability and risk management have a positive effect on financial performance. Meanwhile, the variables of responsibility, independence, fairness and organizational culture have no effect on financial performance.

Corporate social responsibility, organizational culture and employee burnout of garment enterprises: Inputs to strategic HRM framework

Corporate social responsibility, organizational culture and employee burnout of garment enterprises: Inputs to strategic HRM framework

Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Dengan Kompetensi Manajerial Sebagai Variabel Moderasi Pada LPD Se-Kecamatan Penebel

Organizational performance (LPD) is the work result of various goals that have been planned beforehand, and is used as a benchmark in organizational assessment. Evaluation is carried out to determine the effectiveness and efficiency of LPD activities in achieving the goal of developing a business. This research was conducted in order to determine the effect of Good Corporate Governance and Organizational Culture on the Performance of Village Credit Institutions (LPD) with Managerial Competence as a Moderating Variable in LPDs throughout Penebel District. The population in this study amounted to 170 respondents consisting of the Chairperson, Secretary and Treasurer of the LPD in 58 LPDs throughout Penebel District. The sample in this study amounted to 170 people who were determined by saturation sampling technique and tested by Partial Least Squares analysis technique. The results of this study explain that Good Corporate Governance and Organizational Culture have a positive and significant influence on the Performance of Village Credit Institutions. Meanwhile, the interaction between Managerial Competence and Good Corporate Governance and Organizational Culture has a positive and insignificant influence on the Performance of Village Credit Institutions.

Managerial values and corporate social responsibility practices: multilevel and multistakeholder analysis

PurposeThis study aims to posit that managerial value would be one of the responsible factors for the difference in corporate social responsibility practice among businesses. It then empirically tested the effect of managerial value, with the moderation of organizational culture, on corporate social responsibility practice.Design/methodology/approachThe authors have devised a “moderated micro-macro model” type of multilevel model, wherein managerial value took the micro (individual level) predictor variable role, stakeholder-based corporate social responsibility practice the macro (organizational level) outcome variable role and organizational culture the macro level moderating variable role. Because they need the attention of inquiry, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, constituted the organizational level units. The recent performance of the firms against corporate social responsibility practice and organizational culture have been judged by 473 randomly chosen employees. Managerial value has been rated by randomly picked managers, numbered 253. Analytically, Croon and van Veldhoven’s multilevel analytical package and Mplus software suited the designed model.FindingsThe study has revealed that managerial value, indeed, is a potential positive driver of CSR practice, the two managerial value dimensions demonstrated differential effects on corporate social responsibility practice and only one of the organizational culture dimensions, hierarchical culture, played a moderation role in managerial value – corporate social responsibility practice link.Originality/valueThe model and this empirical test have not been previously verified.

The concepts of social solidarity and social partnership as prerequisites for the formation of corporate culture

This research is devoted to the analysis of the concepts of social solidarity and social partnership as prerequisites for the formation of corporate culture of organizations. Currently, the concept of social solidarity is an important tool for ensuring social justice and sustainable development of society. The concept of social partnership, in turn, allows employers and employees to cooperate effectively in solving various socio-economic problems. The study analyzes the methodological consolidation of the concepts of social solidarity and social partnership, and also presents their criticism. The author conducted a comparative analysis demonstrating the advantages and disadvantages of each of the concepts under consideration. Based on the results obtained during the study, the principles of implementing the concepts of social partnership and social solidarity in the formation of the corporate culture of the organization were developed. In conclusion, the author concludes that the development of concepts of social solidarity and the establishment of social partnership in the organization is a prerequisite for the successful formation of a corporate culture that contributes to improving the efficiency of the organization and employee satisfaction.

The Mediating Role of Organizational Culture for the Relationship Between Internal Social Responsibility and Intellectual Capital

Purpose: The objective of this study was investigate the effect of internal corporate social responsibility on intellectual capital and testing the moderate effect of organizational culture between the dependent and independent variables in the Jordanian banking sector. Theoretical framework: Internal corporate social responsibility(ICSR) ,Intellectual capital (IC), and organizational culture (OC) are usually considered three crucial pillars to increase firms’ performance in the urban world. Nevertheless, in Arabian countries such as Jordan, these pillars have not received adequate consideration from specialists. Design/methodology/approach: The researcher designed a questionnaire based on the objectives and hypotheses of the study. The researcher distributed 350 questionnaires. 336 questionnaires have been retrieved. SPSS and Smart PLS 4was used to analyze the collected data and test the hypotheses. Findings: Study results showed a positive and significant correlation between Internal corporate social responsibility and intellectual capital , from the standpoint of managers in Jordanian Banking sector. Organizational culture plays a moderating role in the relationship between Internal corporate social responsibility and intellectual capital. Research, Practical & Social implications: Some managerial implications for bank managers in Jordanian banking sector have emerged based on the findings of this study. Originality/value: As far as the author is aware, this is the first empirical study conducted to examine the interrelationship between internal corporate social responsibility, organizational culture and intellectual capital, and their combined effects Arabian countries such as Jordan.

Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country.
 The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25.
 The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention.
 
 Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention

Corporate culture of organization: Social capital management under challenges and risks

The criteria for the analysis of the emotional-psychological state of the organization’s personnel imply the study of the capitalization of cultural values and the presentations of results in the form of mathematical indicators of the projective situation. In the article, corporate culture is considered through the capitalization of its team’s cultural values and its business reputation. The study is based on the metric data (parameters) of the capitalization of cultural values in the context of their application to assess the behavior and cultural ethos of the organization’s team. The object of the applied research was the collective of the private enterprise providing services in the fuel-energy sector; the authors examined the social factors in the formation of its corporate culture (the survey focused on the personnel and managers’ assessment of the social-psychological climate and was based on the quota sample consisting of 16 managers and 100 staff members). The results of the study allow to develop a technology for the effective management of corporate culture under new challenges and risks. Traditions of cooperation, trust and reciprocity were considered on the basis of the works of the classics of sociology. The authors suggested the criteria (parameters) for assessing social capital and social norms which reveal the personnel’s abilities and are developed by the organization in a certain period. The study showed discrepancies in the assessment of the parameters of corporate culture by managers and staff. Thus, managers attach great importance to such a parameter as the emotional-psychological state of the team, while the staff does not appreciate the mutual understanding of micro-groups and shows less emotional involvement. Such results confirm the problems in the management of corporate culture as social capital.

ЦИФРОВАЯ ТРАНСФОРМАЦИЯ КОРПОРАТИВНОЙ КУЛЬТУРЫ В ОРГАНИЗАЦИЯХ ПОСРЕДСТВОМ МЕТАВСЕЛЕННЫХ: РЕЗУЛЬТАТЫ И ВОЗМОЖНОСТИ

This article discusses the use of virtual metaverses for the development of corporate culture in organizations. The authors gave a classification of metaverses for different types of market and presented an overview of the achievements of companies in the use of metaverses in business. The scientific work contains an overview of the research of Russian and foreign researchers, statistical data of analytical reports on the development of the trend of remote employment in companies, on the issue of the interest of the corporate community in the metaverse. With the help of business analysis tools (7 questions about Matthew O'Connor's innovations and a tree of critical quality parameters), an assessment of the potential of introducing metaverses into the corporate culture of organizations of various profiles was prepared.

How “storytelling” establishes and spreads corporate culture: A comparison of two coal companies in China and the United States

Organizational culture is playing a more and more important role in corporate competition. This paper attempts to combine “storytelling” with the construction and dissemination of corporate organizational culture. The aim is to provide an effective perspective and method for how companies can establish and spread culture by applying narrative theory in storytelling. The paper draws on Barthes’ structuralism and constructs a narrative theory framework for building an organizational culture based on functional, operational, and narrative levels, focusing on how to “select” and “tell” stories. Using case analysis as a research method, the paper analysis two representative energy companies, China Shenhua Corporation, and U.S. Peabody Energy Corporation, to confirm the applicability of the theoretical framework and identifies differences in their storytelling approaches to building corporate culture. First, in terms of story themes, China Shenhua Corporation emphasizes more on employees and output, while Peabody focuses more on innovation and social responsibility. Second, in terms of story content, China Shenhua focuses more on leadership and executives, while Peabody focuses more on general employees. Third, in terms of story structure, both companies present their stories in chronological order.

АНАЛИЗ КОРПОРАТИВНОЙ КУЛЬТУРЫ ОРГАНИЗАЦИИ НЕЧЕТКО-ЛОГИЧЕСКИМИ МЕТОДАМИ

The aim of this work is to complete the presentation of the methodology for analyzing corporate culture, which was started in previous publications by the authors. Methodology. In the evaluation process, we use an inductive matrix aggregate calculator (IMAC). If we equate the weights of the factors/blocks of the model within one layer of the IMAC holarchy, this technology can be reduced to calculations using the qualitative minimum and qualitative average formulas. Results. Based on the presentation in three articles, a framework for a general theory of organizational corporate culture analysis has been proposed. It is based on: a) the concept of the organization as a holon in relation to the external environment, which represents higher-order holarchies; b) the concept of the organization as a union of substantial actors within different levels of holarchies. Conclusion. A comprehensive analysis of corporate culture can only be conducted from within the organization, ensuring full access to sensitive information. Moreover, according to the Heisenberg principle, the act of measuring such properties of an object can alter its characteristics, so these measurements should be conducted with extreme delicacy and caution. The widely advertised Denison model for analyzing corporate culture requires a radical revision, including the incorporation of super-implicit factors.

Disruptions and Corporate Human Rights Responsibility

This article aims to examine the question of how and to what extent business entities can balance the necessities of making business profits and performing social responsibilities in spite of various disruptions encountered in a pandemic. How and to what extent should their social and human rights responsibilities be managed during the COVID-19 pandemic or a similar crisis? The relevance of these questions arises from the fact that while the main purpose of business is to make profits while providing goods, services, jobs, and sources of income to many people, various disruptions arising from policy responses to the COVID-19 pandemic have been posing very serious challenges to business management practices, profitability, and sustainability. These challenges may force businesses to compromise on their social and human rights responsibilities to affected stakeholders for the sake of preserving their commercial responsibilities to their shareholders. This article argues that efforts to ensure effective performance for a balanced approach between commercial responsibilities and human rights responsibilities require a corporate organizational culture that takes human rights risks as seriously as commercial risks. This means there must be an organizational attitude that maintains an unwavering commitment to respect human rights while doing business. In practice, this organizational attitude should be manifested through a clear indicator of its commitment to both “know and “show” human rights responsibilities by way of embedding human rights policy and due diligence procedures into corporate culture. 
 
 Keywords: Corporate human rights due diligence, disruptions, COVID-19, Pandemic, Business dilemma

STRATEGIC MANAGEMENT AS A TOOL FOR CREATING LONG-TERM BUSINESS VALUE

The essence, content and key features of strategic management are explored in the article. New factors influencing the company’s activities in a strategic perspective were also investigated here. The current system of factors was supplemented from the standpoint of modern business practices and the achievement of strategic competitive advantages. It is proposed to consider the strategy as a road map for achieving the company’s long-term goals and objectives. Two basic methodological approaches to strategic business management are analyzed: process and system. According to modern strategic priorities and goals, both approaches should focus on creating long-term sustainable business development goals. The main advantages formed by strategic management for the development of the company are outlined. It was determined that the composition of traditional strategic management tools (planning and forecasting methods, strategic analysis methods, modeling methods) should now be supplemented with the following: corporate organizational culture, strategic business communications, social responsibility of business. It has been proven that strategic values should be the priority of modern business development strategies. The key values for companies are: people, personnel, partnership relations with stakeholders, preservation of the environment, satisfaction of the interests of all participants in the business process. The modern practice of strategic management of companies should be based on the basic principles of the global concept of sustainable development. The practice of activities of well-known global companies has shown that taking into account the goals and objectives of sustainable development in strategic management contributes to the growth of long-term competitive potential and the realization of one’s own business goals. In the context of foreign experience, the main strategic models of the business behavior of companies on the market, which are oriented towards the creation of long-term values, were investigated. Among the factors of successful implementation of the company’s strategy, the human factor is identified as the main one. The system of principles of strategic leadership, necessary for the implementation of the process of strategic management of the company, is proposed here.

Indirect Relationship of Corporate Image, Organizational Culture, Employee Loyalty, and Business Performance among Private Business Organization: Structural Equation Modelling Approach

This study is very important for business organizations to formulate and plan strategies to ensure the ability to maintain sustainable business performance. The purpose of this study was to evaluate the direct relationship between organizational culture and corporate image with business performance, as well as the direct relationship between organizational culture and corporate image with employee loyalty. This study also evaluates the effect of mediating employee loyalty on the relationship between organizational culture and business performance as well as the effect of mediating employee loyalty on the relationship between corporate image and business performance. This study uses a quantitative approach by using primary data for analysis. Adopted and adapted survey questionnaires from previous studies were used to collect data. A total of 329 clean data were used in data analysis using Structural Equation Modelling (SEM) techniques. This study used Smartpls3 software to analyze multivariate data and proposed hypotheses. Furthermore, by using Smartpls3, model measurement and structural model assessment procedures were also carried out. Evaluation of construct validity and reliability was performed to confirm the presence of convergent validity and reliability. Subsequently, the discriminant validity was assessed through cross-loadings and Hetrotrait-Monotrait (HTMT) ratios., Then the structural model assessment was assessed, and from the hypotheses testing results, it was found that both organizational culture and corporate image have a positive and significant relationship with business performance and employee loyalty. Mediating effect analysis revealed that employee loyalty significantly mediated the relationships between organization culture and corporate image with business performance. The findings showed that organizational culture and corporate image were important factors to be considered in strengthening employee loyalty which will eventually lead to better organizational business performance.

The Impact of Corporate Culture on Corporate Social Responsibility: Role of Reputation and Corporate Sustainability

The issues surrounding corporate sustainability (CS), which have gained importance in organizational theory and practice that could help in gaining a competitive advantage, are becoming complex and far-reaching. Competitive advantage could decline if CS will not be maintained. Various factors affect CS. Among those, corporate social responsibility (CSR) practices, organizational culture (OC), and reputation (R) are important factors to consider for improving corporate sustainability. Therefore, the current study objective was to investigate the impact of OC on CSR in the hospitality industry. In addition, the mediating role of R between CSR and CS has been analyzed. The data were collected through a self-administered questionnaire from 350 managers, who were working in the hospitality industry across the country, by using a convenient sampling technique to test the proposed hypotheses empirically and validate the findings. Using a cross-research design and a quantitative-research approach, the partial least squares structural equation modeling (PLS-SEM) findings indicated a positive impact by OC, CSR, and R on CS. Based on these findings, the study has practical and theoretical implications for researchers and practitioners. Moreover, the current study is also considered to be a pioneer study, contributing to the related findings in the previous literature specifically in the context of Pakistan.

The Journey to Strong Sustainability Starts With Understanding Organizational Culture

Organizations and researchers have embraced corporate sustainability but the desired impacts of doing so are unrealized. This “Big Disconnect” stems from a business-as-usual integration of weak sustainability rather than an embracing of strong sustainability. This paper approaches this problem by asking if organizational culture, is a component of corporate sustainability strength. Documents from 197 organizations were text mined with standardized keywords to determine corporate sustainability strength on Landrum’s Stages of Corporate Sustainability and organizational culture profile on the Competing Value Framework. Expectedly, organizations with a proclivity towards Hierarchy, and Market typologies were proponents of weak corporate sustainability. Surprisingly, Clan-oriented organizations were found to reduce weak sustainability while Adhocracy types had no relationship to corporate sustainability strength. These findings demonstrate that organizational culture should be managed in practice and research to connect organizations to strong sustainability.

Corporate Organizational Culture and its Description in Bhagavad Gita

Today’s organizations are primarily dynamic and pose huge challenges and opportunities to the policy makers and corporate practitioners. The philosophy of Bhagavad Gita should not only be viewed from spiritual perspectives but also as a guide in developing Managerial Effectiveness. Today it has found its place as an alternative to the theory of modern management and also as a means to bring back the right path of peace and prosperity for the human beings. This research paper measures empirically the effectiveness of organizational corporate culture and its descriptions in Bhagavad Geeta. With this paper we will see the practical message of Bhagavad Gita has strong linkage to core management practices like establishment of good corporate culture.