50340

Paulo Henrique Nobre Parente
Márcia Martins Mendes De Luca
Gerlando Augusto Sampaio Franco de Lima
Alessandra Carvalho de Vasconcelos

Revista de Contabilidade e Organizações

Supported by the Resource-Based View theoretical approach, we evaluated the organizational culture as a sustainable and strategic resource for foreign firms listed on the New York Stock Exchange. We performed a text analysis of SEC 20-F forms from 141 firms issued from 2009 up to 2014, classifying key words according to four types of organizational culture (collaborate, create, competition, control). The evidences support that the ‘competitive’ and ‘creative’ organizational cultures were the most and less representative types, respectively. ‘Collaborative’ and ‘control’ cultures presented a positive and negative effect, respectively, on corporate financial performance. Finally, the effects of the organizational culture type were influenced by the country of origin and by legal system operating in the firm’s home country. Our results support that organizational culture is an important strategic component for financial performance which deserves more attention from managers, investors and academics.

Cultural typology, Organizational culture, Performance

PARENTE, P. H. N.; LUCA, M. M. M.; LIMA, G. A. S. F.; VASCONCELOS, A. C. Cultura Organizacional e Desempenho nas Empresas Estrangeiras Listadas na NYSE. Revista de Contabilidade e Organizações, v. 12, n. 1, p. 1-21, 2018.

Parente, P. H. N., Luca, M. M. M., Lima, G. A. S. F., & Vasconcelos, A. C. (2018). Cultura Organizacional e Desempenho nas Empresas Estrangeiras Listadas na NYSE. Revista de Contabilidade e Organizações, 12(1), 1-21.

http://dx.doi.org/10.11606/issn.1982-6486.rco.2018.139161

https://www.spell.org.br/documentos/ver/50340/organizational-culture-and-performance-of-foreign-firms-listed-on-the-nyse/i/en

Artigo

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