Impact of Organizational Culture on the Accounting Information System and Operational Performance of Small and Medium Sized Enterprises in Ho Chi Minh City

Abstract

Organizational culture is an indispensable factor for the existence and development of enterprises. The purpose of the study is to examine the relationship between organizational culture and financial performance of small and medium enterprises in Ho Chi Minh City. The study uses linear structural model (PLS-SEM) to test this relationship with the data of 250 survey samples which managers in small and medium-sized enterprises in Ho Chi Minh City. Research results show that organizational culture has a positive impact on the financial performance of the organization. The research results provide empirical evidence for small and medium-sized enterprises that one way that can improve the financial performance of the unit is to enhance the value of organizational culture.