The Impact of Organizational Factors on Financial Health: The Moderating Role of Individual Characteristics

Abstract

Objective: This study aims to examine the impact of organizational culture and organizational commitment on financial health, and the moderating role of individual characteristics such as age, gender, and education level.   Methodology: The study is applied in nature and uses a survey-based descriptive-correlational design. The statistical population included accountants and financial managers during 2023–2024. Data were collected through standardized questionnaires and analyzed using structural equation modeling via SmartPLS. A total of 223 valid responses were analyzed.   Findings: Structural equation modeling results showed that organizational culture (β = 0.469, p < 0.001) and organizational commitment (β = 0.641, p < 0.001) had a positive and significant effect on financial health. Age (β = 0.410, p < 0.001; β = 0.021, p = 0.003) and education level (β = 0.614, p < 0.001; β = 0.536, p < 0.001) significantly moderated the relationship between organizational culture and commitment with financial health. However, gender had no moderating effect (p > 0.05).   Conclusion: The results suggest that enhancing organizational culture and commitment can significantly improve financial health in organizations. Moreover, individual characteristics—particularly age and education—strengthen this relationship. Gender, on the other hand, does not play a moderating role. These findings emphasize the importance of internal organizational factors in ensuring financial sustainability.