The effect of organizational culture on organizational change and a field study

The purpose of this research is to determine the effect of organizational culture on attitude towards change. For this purpose, data were collected through a 58-question questionnaire consisting of "Organizational Culture Scale" and "Attitude Towards Change Scale", together with demographic questions. The universe of the research consists of 406 Revenue Expert personnel working in the General Directorate of Accounts under the Ministry of Treasury and Finance. Demographic findings, scale analysis, reliability analysis, normality test, exploratory factor analysis, correlation analysis and simple and multiple regression analysis were performed with the data obtained. Correlation analysis was conducted to determine the relationship between perception of organizational culture and attitude towards change. As a result of the correlation analysis, there is a moderately positive correlation between organizational culture and its four sub-dimensions and attitude towards change. In the evaluation of regression analysis, it was determined that organizational culture has a significant effect on attitude towards change. In the last section, recommendations are made for researchers and practitioners.