The Influence of Organizational Culture on Work Performance: The Mediating Role of Internal Control in Local Administrative Organizations (Nakorn Chai Burin Province Cluster)
DOI:
https://doi.org/10.14456/ajmt.2025.11Keywords:
Internal Control, Work Performance, Organizational CultureAbstract
This research aims to: 1) examine the influence of organizational culture on internal control and work performance in local administrative organizations within the Nakorn Chai Burin Province Cluster, and 2) investigate the influence of organizational culture on work performance through the mediating role of internal control in local administrative organizations within the Nakorn Chai Burin Province Cluster. Data were collected using questionnaires distributed to department heads and personnel responsible for accounting-related tasks across 237 local administrative organizations within the cluster. Statistical analyses included descriptive statistics (means and standard deviations), multiple correlation analysis, and multiple regression analysis. The findings revealed that: 1) Three organizational culture types significantly influenced internal control and work performance in local administrative organizations: bureaucratic culture, adaptability culture, and clan culture, while achievement-oriented culture showed no significant impact on internal control and work performance; and 2) Bureaucratic culture, adaptability culture, and clan culture significantly affected work performance through internal control as a mediating variable. The results indicate that internal control functions as a complete mediator, establishing the relationship between the independent and dependent variables.
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