The Impact of Accounting on Organizational Culture and Individual Identity

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Volume Title

School of Business | Bachelor's thesis

Date

2024

Department

Laskentatoimen laitos

Major/Subject

Mcode

Degree programme

Laskentatoimi

Language

en

Pages

35

Series

Abstract

Accounting practices are important in successfully developing organizational culture and identity. This thesis examines the significant role of management accounting systems in the relationship between accounting systems, organisational culture, and individual identity in organisations. This thesis is a case study on Neste Oyj and it is based on qualitative methodology with semi-structured interviews with the Head of Business Finance of Neste, Oil Products, Refinery and Terminal Operations. The findings reveal that accounting systems influence both organisational culture and individual identity. Accounting systems, when properly used, increase transparency and comparability, promote accountability and a sense of ownership among employees. The study offers practical insights for managers and highlights the importance of designing inclusive accounting systems that promote employee engagement and support strategic alignment.

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Thesis advisor

Vaivio, Juhani

Keywords

organizational culture, identity, management accounting systems, accounting

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