Organizational Culture As A Lever For Financial Quality Reports: A Review Of The Evidence And Recommendations For Organizations

Résumé: This study presents a comprehensive review exploring the pivotal role of organizational culture as a catalyst for enhancing financial quality reports. This study critically analyzed four seminal works in Organizational Culture and Financial Quality Reports through a rigorous article review method. The review investigates how organizational culture influences financial reporting, examining its impact on the accuracy, transparency, and ethicality of financial data presented by organizations. This study synthesizes key findings based on evidence from the reviewed articles, revealing the intricate connections between a positive organizational culture and high-quality financial reporting. The analysis provides valuable insights into the methodologies employed in the reviewed studies, highlighting both quantitative and qualitative approaches used to measure the influence of organizational culture on financial reporting quality. Additionally, the study offered practical recommendations for organizations aiming to optimize their financial reporting practices. By emphasizing the interplay between organizational culture and financial quality reports, this review contributed to a nuanced understanding of the crucial linkages between internal culture and external financial transparency, providing a foundation for future research and organizational strategies.

Publié dans la revue: مجلة دراسات مالية محاسبية وجبائية