Corporate culture diagnostics in management control: Evidence from Ukraine

The paper presents the model of corporate culture diagnostics for simulation in management control. Three approaches (symbolic, cognitive, and systematic) used for the diagnosis of corporate culture have been outlined. There have been provided 3 levels (basic underlying assumptions, espoused beliefs and values, and visual artifacts) to evaluate the state of corporate culture in a comprehensive way. Two methods of assessment (standard and dynamic) have been proposed for selection. 19 groups of indicators and 42 defined indicators that allow diagnosing corporate culture comprehensively have been provided. Based on the sample of 11 Ukrainian companies, the results suggest that application of the management control model provides a high quality informational base for decision-making on the trends and prospects of development, addressing problematic issues and weaknesses of the current corporate culture and use of its operating conditions and strengths to improve the overall efficiency of the company.