1. An Empirical Analysis of the Association between the Organizational Culture and Performance Measurement Systems in the Turkish Manufacturing Sector.
- Author
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Eker, Melek and Eker, Semih
- Subjects
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CORPORATE culture , *PERFORMANCE management , *REGRESSION analysis , *PERFORMANCE standards , *EMPLOYEE reviews - Abstract
Generally, the subject of this study is the relationship between organizational culture and performance measurement systems (PMS) in the context of the Turkish Business environment. Specifically investigated in this study are the changes in the aims and measures of PMS used in different organizational cultures by managers. For this, the model developed by Jean-Francois Henri (2006) is used to understand and analyze the relationship under Turkish conditions. In this way, the basic question is that in any organization how does culture affect the aims and measures of a performance measurement system used? To test this relationship empirically, data is gathered from 122 manufacturers of the top 500 firms in Turkey. According to the results of logistic regression analysis, firms with a flexible culture tend to use non-financial performance measures, and use PMS for aims such as organizational attention-focusing and supporting strategic decision-making more than firms which have a control culture. On the other hand, firms with a control culture tend to use PMS for aims such as monitoring and legitimization more than firms which have a flexible culture. [ABSTRACT FROM AUTHOR]
- Published
- 2009