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Pfister, J. A. (2011). Managing Organisational Culture for Effective Internal Control: From Practice to Theory. The British Accounting Review, 43, 147-148.
https://doi.org/10.1016/j.bar.2011.03.003

has been cited by the following article:

• TITLE: The Contribution of Organizational Culture to the Dynamics of Organizational Learning: A Theoretical Literature Review

  AUTHORS: Hind El Mazyani, Loubna Belmourd, Yousra Bey

  KEYWORDS: Organizational Culture, Organizational Learning, Clan Culture, Market Culture, Adhocracy Culture, Hierarchical Culture

  JOURNAL NAME: Open Journal of Social Sciences, Vol.13 No.7, July 17, 2025

  ABSTRACT: In an era shaped by globalization and digital transformation, organizations must enhance their collective learning capabilities to stay competitive. Organizational learning—now recognized as a critical strategic asset—relies on several factors, among which organizational culture is particularly influential. Culture plays a pivotal role in shaping how knowledge is generated, disseminated, and absorbed within organizations. Depending on its underlying values and norms, it can either foster or impede the dynamics of learning. This study investigates how different organizational culture typologies influence learning processes by integrating two complementary theoretical lenses: dynamic capabilities () and organizational knowledge creation (). Culture is operationalized through the Competing Values Model, which delineates four archetypal profiles—clan, hierarchy, market, and adhocracy. This theoretical and typological synthesis enables the formulation of targeted hypotheses about the distinct effects each cultural profile exerts on organizational learning dynamics.