Master of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
Abstract
Purpose: The purpose of this research is to examine the values and characteristics of organizational cultures using the framework of competitive values and drawing cultural profiles in general and by industry. Methodology: For this purpose, in order to measure the four quadrants of organizational culture, the approach of textual analysis and data related to 124 active companies in Tehran Stock Exchange, during a 10-year period from 2012 to 2022, has been used. Results: The findings indicated that the competition-oriented culture was predominant in the first position, followed by the control-oriented culture in the second position, shaping a wide range of organizational cultural frameworks. Additionally, the creation-oriented culture and collaboration-oriented culture were relatively consistent in the third and fourth positions, respectively. Conclusion: The results have shown that the existence of criteria such as competition, profitability and efficiency has caused organizational leaders to find tendencies towards the characteristics of competition-oriented culture. Also, according to the government structure, following the organizational and governance system has made the control-oriented culture highly acceptable. For this reason, the cultural quadrants of creation and collaboration, influenced by the cultural values of these two cultures, are placed at lower levels.
shams,M. (2025). Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level. Operational and Performance Research in Accounting and Auditing, 5(1), 71-94.
MLA
shams,M. . "Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level", Operational and Performance Research in Accounting and Auditing, 5, 1, 2025, 71-94.
HARVARD
shams M. (2025). 'Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level', Operational and Performance Research in Accounting and Auditing, 5(1), pp. 71-94.
CHICAGO
M. shams, "Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level," Operational and Performance Research in Accounting and Auditing, 5 1 (2025): 71-94,
VANCOUVER
shams M. Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level. Oper. Perform. Res. Acc. Audit., 2025; 5(1): 71-94.