Organization
culture is important meso-level analysis for organization studies and
could be considered as a linking pin between society and organization.
Organizational culture could impede or strengthen usage of any types of
managerial practices such as management accounting practices. This
argument is main proposition of this study. The aim of this study is to
investigate relationships among organizational culture, firm's
characteristics, perceived environment of firms and the usage levels of
management accounting practices. In this study, organization culture,
firm's characteristics and perceived external environment of firms are
considered as independent variables and the usage of management
accounting practices are considered as a dependent variable. Firm's
characteristics are operationalized by using firm's size, age,
formalization and centralization. Perceived external environment is
operationalized by dealing with perceived environmental uncertainty and
competitive intensify. The study argues that how organizational and
environmental variables affect to the usage level of management
accounting practices.