Different Ownership, Same Organizational Culture: A Case of Iranian Auditors

One of the main duties of managers is to attempt to establish a proper organizational culture, as well as to prepare and propagate the financial information of the company. In developed countries, numerous researches were conducted in order to clarify the effective factors in establishing organizational culture of the institutes and companies, but on the whole, research on this topic in the Iranian context is severely lacking. The present study is an attempt at closing this gap by studying some important aspects affecting the organizational culture, which are ownership focus and structure as the main factors in the deference of organizational culture. In this research, factor analysis approach has been used to determine the cultural difference. The results indicate that despite differences in governing ownership type, there is no meaningful difference in cultural values of private audit firms (IACPAs) and Audit Organization (governmental institute). This difference could be explained using the Organizational Culture Profile (OCP) questionnaire as a criterion to determine the values presented by audit firms.