This paper elaborates on connections between organisational culture (OC) and financial performance in production and service companies in Estonia.,This cross-sectional study analyses the organisational culture of 19 SMEs and large service and production companies with 2,256 respondents. The questionnaire based on the Competing Values Framework (CVF) was used to map organisational culture. Six different performance indicators from annual reports in the Estonian Business Register database were used over a four-year period. A confirmatory factor analysis and non-parametric Spearman rank correlation were applied in the study.,The authors found that OC types are connected to each other and theoretical opposites in the CVF are not mutually exclusive. Strong correlations exit between Clan and Adhocracy cultures, also confirmed by previous studies. Surprisingly, Market and Hierarchy types correlated more strongly in our sample compared to previous studies. As expected, Clan–Adhocracy and Market types exhibited a strong positive correlation with financial indicators, but contrary to the authors’ hypothesis, the Hierarchy type also had positive connections to performance indicators. The Market culture was only significantly related to performance in years when the Hierarchy type was also positively correlated with performance. Correlations that were positive in some years under investigation became insignificant in other years.,First, The authors use multiple objective financial performance indicators to reveal relationships between OC and performance. Second, this study did not only rely on the managers' opinion of OC, but the sample also consists of respondents from all levels of the organisational hierarchy. Third, the authors expand on existing research into the link between OC and performance by exploring a country from the former Soviet Union (FSU), where the number of similar studies is low, but where the specific context has an impact on connections between OC and financial performance of the firms.

中文翻译：

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爱沙尼亚服务和生产公司的组织文化与财务绩效之间的联系

本文详细阐述了爱沙尼亚生产和服务公司的组织文化（OC）与财务绩效之间的联系。本横断面研究分析了19家中小企业和大型服务与生产公司的组织文化，有2256名受访者。基于竞争价值框架（CVF）的问卷用于绘制组织文化。爱沙尼亚商业登记数据库中的年度报告中使用了六个不同的绩效指标，为期四年。研究中使用了验证性因素分析和非参数Spearman等级相关性。作者发现OC类型相互联系，CVF中的理论对立并不互相排斥。先前的研究也证实了宗族文化与专制文化之间的密切相关性。令人惊讶的是，与以前的研究相比，我们的样本中市场和等级类型之间的相关性更强。正如预期的那样，氏族-专制和市场类型与财务指标表现出强烈的正相关性，但是与作者的假设相反，层次结构类型也与绩效指标具有正相关。当分层结构类型也与绩效呈正相关时，市场文化仅与绩效显着相关。在调查的某些年份中呈阳性的相关关系在其他年份中变得微不足道了。首先，作者使用多个客观财务绩效指标来揭示OC与绩效之间的关系。其次，本研究不仅依赖于OC经理的意见，但是样本还包括组织层次结构各个级别的受访者。第三，作者通过探索前苏联（FSU）的一个国家，扩展了有关OC与绩效之间关系的现有研究，该国的同类研究数量很少，但具体背景对OC与绩效之间的联系有影响。公司的财务绩效。