تأثير الثقافة التنظيمية في تبني ممارسات محاسبة السجلات المفتوحة في الشركات العراقية

Abstract EN

The current research aims to test the effect of organizational culture on the adoption of open book accounting method practices in Iraqi corporates.

Two types of organizational culture (conservative and creative) were identified.

The questionnaire method was used for the purpose of obtaining the application side data, and based on the simple regression equation, the hypotheses were tested.

The results indicated that there is no significant effect of the conservative culture the adoption of open book accounting practices, while the results indicated that there is a significant effect of the creative culture on the adoption of the open book accounting method.