The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements


  • Ali Mohamed Alsawayeh Misurata University
  • Eko Ganis Sukoharsono Brawijaya University


Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia


Purpose This research aims to shed a light on the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of Sustainability Balanced Scorecard (SBSC) measurements usage on the relation of organizational culture and non-financial performance.

Design/methodology/approach This exploratory research examines a sample of 65 hotels operating at different targeted markets. In order to have a better understanding and provide clear discussion related to these relationships in more sufficient depth, the theoretical framework of this research has been designed  and  developed  based  on  a  wide  review  of  relevant  research,  theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to  investigate  the  contingency  relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software.

Findings The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) have a positive and significant influence on the effectiveness implementations and usage of Sustainability Balanced Scorecard Measurements namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels; Therefore, there is a significant and positive influence of SBSC measurements on non-financial performance (product/ quality service level; customer satisfaction level, employee loyalty level, and social sustainability level).

Practical implications This research contributes empirically to the existing pool of literature related to management accounting practices and more particularly to evaluation and performance practices by providing findings from developing countries and giving a focus on the SBSC’ measurements’ usage at hotel business operate in three cities in East Java.

Originality/value —  The multiple evaluations and performances measurement of BSCS proved to be innovative business measurements to enhance the decision-making process and improve the overall value and performance of a business organization. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent level of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performances level.

Keywords Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia.

Paper typeExploratory Research


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How to Cite

Alsawayeh, A. M., & Sukoharsono, E. G. (2023). The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements. The International Journal of Accounting and Business Society, 31(3). Retrieved from

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