How Do Organizational Culture and Values Affect the Balanced Scorecard Perspectives

Organizations can leverage organizational culture and values to motivate their employees as well as their customers, and subsequently improve their efficiency. In this study, we investigatethe relationship between Culture and Values and the four BSC perspectives. For this purpose, we review the literature and interview experts to prepare a complete list of operational indicators for the four BSC perspectives, as well as the culture and values . Data gathering is donethrough surveying 110 experts from 10 aviation companies in Iran. Then, we use Linear Regression Analysis to discover the relationship between Culture and Values , as theindependent variable and the BSC perspectives including financial , customer , internal business process and learning & growth as the dependent variables. The results show that the level of Culture and Values can significantly affect the internal business process , customer and learning and growth .

Keywords:

Organizational Culture , Values , Balanced Scorecard , Airlines , Regression Analysis