Corporate Culture and Balanced Scorecard Use: Evidence From Iraqi Manufacturing Industries 
Khalis Al-Naser1, Rapiah Mohamed2
1Khalis Al-Naser, Department of Accounting, University of Mosul Administration and Economic College Ministry of Higher Education and Scientific Research, Iraq.
2Rapiah Mohamed, Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Kedah, Malaysia.
Manuscript received on 02 September 2019 | Revised Manuscript received on 12 September 2019 | Manuscript Published on 23 September 2019 | PP: 987-995 | Volume-8 Issue-5C, May 2019 | Retrieval Number: E11400585C19/19©BEIESP | DOI: 10.35940/ijeat.E1140.0585C19
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The aim of this research is to articulate and test the relationships between corporate culture and the use of Balanced Scorecard (BSC). The framework of this research is centered on the contingency theory. Corporate culture involves four traits, which are adaptability, involvement, consistency, and mission, while BSC consists of four viewpoints such as financial, customer, internal business processes and learning and growth. The Smart PLS was used in analyzing the data collected from Iraqi manufacturing firms through a questionnaire. The results of a survey reveal that is a positive relationship exists between corporate culture and the usage of BSC. The outcomes add to the understanding in strategic management accounting as there is limited evidence on the link between corporate culture and BSC, particularly in Arab countries. This study shed a light on the importance of corporate culture and its effect on BSC.
Keywords: Balanced Scorecard, Corporate Culture, Iraq.
Scope of the Article: Manufacturing Processes