Navigating the influence of organizational culture on the implementation of management accounting practices in agricultural cooperative: Insights from San Jose, Occidental Mindoro
Keywords:
agricultural cooperative, management accounting practices, organizational efficiency, sustainable developmentAbstract
This study examines how organizational culture affects the implementation of management accounting practices as applied in agricultural cooperatives in San Jose, Occidental Mindoro. While agricultural cooperatives have been instrumental in rural development, cooperatives still cited significant challenges when it comes to managing the organization: the key challenges are limited member participation, resistance to change, poor communication and weak financial systems. The study guided by Edgar Schein's Organizational Culture Model and a qualitative case study design, with purposive sampling of 15 purposefully selected members, leaders and stakeholders of the agricultural cooperatives researched. Data were analyzed thematically. The study had the following aims: (1) identify cultural barriers and facilitators in cooperatives, (2) assess barriers and facilitators in the decision to adopt management accounting practices, and (3) provide the cooperatives with a strategic roadmap to improve their financial performance and operational productivity. The results reveal eight central cultural themes cited as barriers: constrained development, limited training opportunities, weak participation; and enablers: democratic governance, sustainable development, inclusiveness and community policies. The study identified three overarching factors – capacity building, financial sustainability, and operational productivity – that are vital to adopting accounting practices. The findings suggest that fostering trust among members and building confidence through transparent structure systematically improves member accountability, and resilience over the long run if cooperatives re-align their values with a documented financial system. It is proposed that cooperatives should invest in leadership and financial literacy training, implement digital accounting systems, and establish stronger internal controls to boost participation, achieve reliable financial reporting, and achieve durability and sustainability.
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Copyright (c) 2025 Eden Jane T. Fedelis, Dannah Grace L. Diola, Jica May C. Alcones, Miriam L. Se, Shygem F. Alonsagay, Jason G. Ramirez (Author)
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