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1、EuropeanManagementJournalVol.19,No.3,pp.268275,2001PergamonÓ2001PublishedbyElsevierScienceLtd.AllrightsreservedPrintedinGreatBritainPII:S0263-2373(01)00023-80263-2373/01$20.00+0.00CorporateCultureandtheBottomLineERICFLAMHOLTZ,UniversityofCaliforniaatLosAngelesThep
2、aperdealswiththeeffectsofcorporateculturepresumption,therehasbeenverylittleempiricalonfinancialperformance.Previousauthorshaveresearchdealingwiththefinancialeffectsofcorporatesuggestedthatculturehasanimpactonfinancialculture.Inonenotableexception,KotterandHeskettperf
3、ormance.Unlikepreviousstudieswhichhave(1992)conductedmacro-levelresearchondifferentonlyexaminedtheeffectsofcultureonfinancialcompanies,andcomparedsamplesof(apriori)strongperformanceusingcrosssectionaldata,thisstudyculturecompanieswithweakculturecompanieswasdoneinas
4、ingleorganization.Thecompany(1992,p.19)from22differentindustries.However,hadtwentyrelativelycomparabledivisions,andneithertheynorothershavedonemuchresearchonprovidesasomewhatrare,ifnotunique,opport-theeffectsofcultureonfinancialperformanceofasin-unitytoassesstheeff
5、ectsofcorporatecultureonglefirm.Inpart,thismightbeduetothedifficultiesfinancialperformance.ofgainingasuitableresearchsite.Nevertheless,thereisagapinourunderstandingofthisphenomenon.Theresults,usingaregressionanalysis,suggestAccordingly,thepurposeofthisarticleistorepo
6、rtthethatthereisastatisticallysignificantrelationshipresultsofafieldstudyoftheimpactofcorporatecul-(at0.05level)betweencultureandfinancialper-tureonthebottomline,orfinancialperformance,offormance(measuredby‘EBIT,’orearningsbeforeafirm.Itpresentstheresultsofarelativelys
7、ingularinterestandtaxes).Thustheseresultsprovidesup-opportunitytoinvestigatetherelationshipbetweenportforthepreviouslyhypothesizedrelationshipcorporatecultureandfinancialper-betweencultureandfinancialperformancewithformanceinasinglefirm.significantimplicationsformanag
8、ementtheoryandpracticeã2001PublishedbyElsevierScienceLtd.Allrightsreserved.TheNatureofCultureKeywords:Corporateculture,Organizationalperformance,Financi
