An Evaluation of Organizational Culture as Regressor of Accounting Procedure: A Case Study at National Investment Bank, Western Region of Ghana

Abigail Padi, Emmanuel Boadi


The purpose of the study was to investigate the effect of organisational culture on accounting procedures at National Investment Bank (NIB), focusing on the various branches in the Western Region of Ghana. The study adopted the quantitative approach. The design employed the descriptive survey design. The study population was 62 permanent staff who were all considered for the study using the census method. Auxiliary employees such as cleaners, security staff and drivers were not considered. Questionnaire with a reliability coefficient of 0.857 was the instrument used. The data were analysed using means, standard deviations, and linear multiple regression analysis. The findings show that staff of the bank perceived the organisational culture of the bank positively. Also, staffs were satisfied with the culture of the bank. The study found that though NIB’s organisational culture relates positively to staff level of satisfaction; it does not predict accounting procedures of the bank strongly. It does so through staff level of satisfaction. The study, therefore, conclude that organisational culture of the bank has significant influence on the bank’s adopted accounting procedures. It is recommended to board of directors and management of the bank to ensure that the bank nurture and regularised the internal control culture and roles of staff appropriately through the bank’s strategic planning. This will lead to high level of staff satisfaction in the bank’s culture. This condition will in the long run lead to the general improvement in the accounting procedures of the bank.

Keywords: Accounting procedures, Bank, Organisational culture, Staff satisfaction

DOI: 10.7176/EJBM/12-27-10

Publication date:September 30th 2020

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